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  1. TaxArithm
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  3. Business Income

Business Income

Business Income

  • What is the Presumptive Taxation Scheme (PTS) for Professional and who can benefit from it?
  • What comprises the legal framework of the presumptive taxation scheme?
  • Who is eligible to use Section 44AD's presumptive taxation scheme?
  • Who are not eligible to claim benefit U/s 44AD presumptive taxation scheme?
  • Does section 44AD's presumptive taxation scheme apply to insurance agents?
  • Is it permissible for an individual with an annual turnover or gross receipts exceeding Rs. 2,00,00,000 to opt for the presumptive taxation scheme U/s 44AD?
  • How is taxable business income computed for individuals who choose to adopt the presumptive taxation scheme under Section 44AD?
  • Can I claim any other deductions from income under presumptive income computed at 6% or 8%?
  • Do I need to maintain books of account in accordance with Section 44AA if I opt for the presumptive taxation scheme under Section 44AD?
  • Do I have to pay advance tax on any business income covered by section 44AD if I choose to use the presumptive taxation scheme?
  • What are the implications if I opt for the presumptive taxation scheme (PTS) for small businesses but declare profits at a rate lower than the required percentage, specifically less than 8% or 6% of turnover or receipts?
  • What will happen if I initially adopt the Presumptive Taxation Scheme for a small business and then decide not to use it in any of the subsequent five years?
  • What do you mean by Profession ?
  • Who is eligible to take advantage of the presumptive taxation scheme of section 44ADA?
  • How can I calculate my taxable business income under the presumptive taxation scheme as a professional?
  • Am I eligible to claim deductions from my taxable income after adopting the Presumptive Taxation Scheme (PTS) and calculating my taxable income at 50% of my receipts?
  • How does declaring profits at a rate lower than the mandated percentage (i.e., less than 50%) under section 44ADA affect an individual who has opted for the presumptive taxation scheme for their profession?
  • Does the presumptive taxation scheme of Section 44AD apply to individuals practicing a profession?
  • How is income calculated under Presumptive Taxation scheme in case of transporters?
  • Which types of businesses and taxpayers are eligible for the Presumptive Taxation scheme under Section 44AE of the Income Tax Act in India?
  • If someone owns more than 10 goods vehicles, can they still adopt the presumptive taxation scheme of section 44AE?
  • If a person opts for the presumptive taxation scheme under section 44AE, do they need to maintain books of account as per section 44AA of the Income Tax Act, 1961?
  • Is it mandatory to pay advance tax on income from business covered under section 44AE if I choose to adopt the presumptive taxation scheme?
  • How do I calculate my taxable business income if I do not choose a presumptive taxation scheme?
  • Under the Income-tax Act, what books of account should a person carrying on business/profession keep?
  • Where should books of account be kept and for how long?
  • Does the partnership firm need to deduct TDS on the interest paid to its partners?
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