Specialists outlined inside the part pays tax on their own gross receipts beneath section 44ADA, and they are able to choose this scheme only if their overall profits won't exceed Rs.seventy five lakhs/fifty lakhs.
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No other deductions for organization bills that are frequently permitted might be claimed eg. depreciation, hire, administrative expenses and many others
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Total progress tax is usually paid by last installment of advance tax i.e., fifteen March of the yr, in the event of failure to take action, curiosity is leviable @ one% on shortfall According to Part 234C
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(“Owns” also incorporates goods carriage taken on retain the services of or installment where the quantity payable continues to be because of)