A Simple Key For 44 cash Unveiled
A Simple Key For 44 cash Unveiled
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one. Chartered Accountant has to mention particular clause of Section 44AB in FORM 3CD , under which assessee is currently being audited. The identical clause must be pointed out though producing UDIN.
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If an assessee meets any of the following criteria, then they must maintain textbooks of accounts and acquire accounts audited less than part 44AB:
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Presumptive taxation scheme relieves small taxpayers from retaining frequent guides of account and have them audited. Threshold boundaries underneath 44AD and 44ADA enhanced in Spending budget 2023.