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Section 44AD is a presumptive taxation provision enacted by the Income Tax Act to reduce the tax burden on small taxpayers or assessees. In presumptive taxation under Section 44AD, your net income is considered as 8% of your turnover and you will pay tax on that income. If your receipts are in digital (non-cash) form then only 6% of your receipts is your net income and you will pay tax on that income. Under Section 44 AD, You don’t have to maintain accounting records and You don’t even have to g
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