Presumptive taxation (44AD)
Section 44AD lets eligible small businesses (turnover up to ₹2–3 crore) declare income at a presumptive 8% of turnover (6% for digital receipts) without maintaining detailed books or an audit.
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General information, not tax, legal or accounting advice. Thresholds and timelines change by notification — confirm applicability with your CA, CS, or lawyer.
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