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Under the profits tax legal guidelines, a person engaged in prescribed business enterprise or profession is necessary to mandatorily preserve publications of account, put together economical statements and get his accounts audited. Further, earnings/reduction According to such fiscal statements could be viewed as to arrive at taxable profits immediately after building necessary changes.
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In case the taxpayer are not able to go for a presumptive money scheme to the 5 years, i.e. he hasn't complied with section 44AD(four), and his total money exceeds the quantity not chargeable to tax, He's liable to maintain publications of accounts.
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Any person carrying on suitable company or career below Portion 44AD or 44AE or 44ADA and statements profit reduced in comparison to the prescribed income, isn't permitted to enjoy the reduction given for routine maintenance of books of account and audit.
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