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No, you will not be demanded to take care of books of account as soon as you go for presumptive taxation method.
Presumptive taxation scheme relieves little taxpayers from retaining frequent textbooks of account and have them audited. Threshold boundaries under 44AD and 44ADA elevated in Spending budget 2023.
List your full obtainable money together with wages, retirement, investments, and rental Attributes. You're not necessary to disclose cash flow that may be alimony, boy or girl assist or independent upkeep unless you would like to use that revenue to qualify for a loan.
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Income from your occupation is offered in a reduced fee than fifty% on the gross receipts (i.e., the bills for being claimed is much more than 50% with the gross receipts) and the entire profits is over the basic exemption.
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Area 44AD – According to Part 44AD, where by a taxpayer opts for presumptive taxation plan for virtually any of the monetary calendar year he is needed to carry on to choose for the same for upcoming five yrs. If he fails to do so, he will not be suitable to select presumptive taxation plan u/s 44AD for five years succeeding the yr wherein he opts out. Additional, with regard to Individuals 5 financial years the place taxpayer is ineligible to select presumptive taxation plan u/s 44AD, regular guides of account have to be taken care of and audit shall be performed if whole income exceeds fundamental exemption limit.