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of <h1>Presumptive Taxation under Section 44ADA for Professionals with Receipts Under 50 Lakh Annually Explained</h1> The presumptive taxation scheme under section 44ADA is available to resident individuals or Hindu Undivided Families (HUF) engaged in specified professions with gross receipts not exceeding fifty lakh rupees in a financial year. The specified professions include legal, medical, engineering or architectural, accountancy, technical consultancy, interior decoration, and any other profession as notified by the Central Board of Direct Taxes (CBDT).
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