ITR 2018-19: 44 Ad Presumptive Taxation Under Income Tax Return Filing

Presumptive taxation is a scheme which was offered by the income tax filing department to the small taxpayer for paying the tax on presumptive basis rather than making books of account and calculate the profit as per books. This is benefit for the small taxpayers who don’t want to make books of account and pays tax according to presumptive tax and makes his tax simpler.

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