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No, you won't be essential to maintain books of account as soon as you select presumptive taxation process.
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Portion 44AE – Standard publications of account shall be taken care of and audit shall be performed no matter turnover or earnings.
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No, it is not compulsory to choose Section 44AE, it can be optional, if you decide for ordinary provisions, Then you definately might need to keep up books of accounts and obtain exactly the same audited.
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Area 44AD – As per Portion 44AD, where by a taxpayer opts for presumptive taxation plan for just about any from the financial calendar year he is needed to carry on to choose for the same for future 5 many years. If he fails to take action, he will not be suitable to go for presumptive taxation plan u/s 44AD for 5 decades succeeding the yr by which he opts out. Further more, with respect to Those people 5 economical several years exactly where taxpayer is ineligible to select presumptive taxation plan u/s 44AD, standard guides of account have to be preserved and audit shall be conducted if whole income exceeds standard exemption Restrict.