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No, you will not be demanded to maintain guides of account after you go for presumptive taxation program.
Presumptive taxation scheme relieves smaller taxpayers from preserving standard publications of account and acquire them audited. Threshold boundaries under 44AD and 44ADA enhanced in Budget 2023.
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There are forty-4 lessons of finite straightforward groups that arise from four standard people of these teams:
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After deciding on presumptive taxation, In the more info event your earnings goes further than the set Restrict then You need to Obtain your publications audited.
All deductions for enterprise expenses are deemed to are actually permitted. After revenue are taxed at fifty% with the gross receipts, the balance of fifty% is deemed to become permitted towards the many company bills in the assessee.