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No, It's not at all Obligatory to decide Area 44AE, it can be optional, if you decide for normal provisions, Then you certainly might need to maintain guides of accounts and acquire exactly the same audited.
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There are actually forty-four courses of finite straightforward teams that crop up from four general families of this kind of groups:
Resident individuals, HUFs and Partnership companies who've not claimed exemptions beneath segment 10A/ 10AA / 10B/ 10BA (deductions of revenue derived from your export of content or items)
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The Sugam ITR four is actually a simplified return kind for use by an assessee if he is eligible to declare profits on the presumptive foundation and will not sustain books of account u/s 44AD and 44AE. ITR 4 might be filed working with Cleartax e-filing portal or cash flow tax e-filing portal.
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