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In the above circumstance, Mr Ram can opt for presumptive taxation if the tax is paid out on 50% of gross receipts. That's why, Ram can opt to pay tax underneath the presumptive scheme of taxation beneath portion 44ADA.
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Nevertheless, The present Rattanakosin Kingdom didn't start off right until 1782 once the cash was moved through the river by Rama I following the Dying of King Taksin. The Rattanakosin capital is now extra formally referred to as "Phra Nakhon" (Thai: พระนคร), pertaining to the ancient boundaries from the metropolis' core and also the name Bangkok now incorporates the city Establish-up Considering that the 18th century which has its own public administration and governor.
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Entire advance tax might be paid out by very last installment of advance tax i.e., 15 March of the year, in case of failure to do so, fascination is leviable @ 1% on shortfall as per Portion 234C
If an assessee fulfills any of the next standards, then they must retain publications of accounts and get accounts audited underneath area 44AB:
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If the gurus declare their profits to be under fifty% in their gross complete receipts as well as should they exceed the the limit of gross receipt, then they can not go with presumptive taxation.
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