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Presumptive Taxation for Business and Profession 44AD-44ADA

Updated: Oct 5, 2023



Presumptive Taxation for Business and Profession 44AD

Budget 2023 has amended Sec 44AD and Sec 44ADA to revise presumptive taxation limits for FY 2023-24 (AY 2024-25) as follows:

*The increase in limits is subject to a condition that the 95% of the receipts must be through online modes.



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