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Beneath the earnings tax legislation, someone engaged in prescribed company or job is required to mandatorily preserve books of account, get ready monetary statements and have his accounts audited. More, gain/loss According to this sort of economical statements will be thought of to reach at taxable profits soon after earning necessary changes.
Deduction of remuneration is just not allowed In case the companies cash flow are taxed beneath the presumptive taxation portion 44AD or 44ADA.
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Part 44ADA was released to increase the plan of simplified presumptive taxation to specified experts. Before, the presumptive scheme of tax was offered only to small enterprises.
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Authorised representative usually means a one that read more signifies Yet another particular person for any payment just before a tribunal or any authority constituted below any law. It doesn't consist of an employee of the individual so represented or perhaps a individual who is carrying to the profession of accountancy