The presumptive scheme of taxation decreases the compliance stress on smaller professions and facilitates simplicity of accomplishing organization. Beneath the presumptive scheme of taxation, income/taxable revenue is presumed at fifty% with the gross receipts.
Having said that, to provide reduction to tiny taxpayers with the tedious work of preserving guides of account and having them audited, income tax legislation has released the thought of presumptive taxation scheme.
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No concession in payment of progress tax. Identical shall be compensated in four installments According to normal advance tax provisions
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Total progress tax could be paid out by last installment of advance tax i.e., fifteen March of the yr, in the event of failure to take action, curiosity is leviable @ one% on shortfall as per Section 234C
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The biweekly Statement of Earnings and Depart provides a breakdown of the employee's gross pay out and biweekly deductions with the spend period and cumulative amounts for your tax yr. In addition, it offers the person's YTD yr-to-day depart status with the depart calendar year and cumulative retirement deductions.
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