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How to handle mismatch in turnover reported in GST returns and ITR

August 2, 2018[2018] 96 taxmann.com 21 (Article)
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To give relief to small taxpayers from the tedious job of maintenance of books of account and from getting the accounts audited, the Income-tax Act has framed the presumptive taxation scheme under section 44AD, section 44ADA and section 44AE of the Income-tax Act, 1961.
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