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<h1>Simplified Tax Compliance for Small Taxpayers: Presumptive Taxation Scheme Under Sections 44AD, 44ADA, 44AE, 44B, 44BB, 44BBA, 44BBB.</h1> The presumptive taxation scheme under the Income-tax Act, 1961, provides relief to small taxpayers by allowing them to declare income at a prescribed rate without maintaining detailed books of account. It includes various sections: Section 44AD for small businesses, Section 44ADA for professionals, Section 44AE for goods carriage businesses, Section 44B for non-resident shipping profits, Section 44BB for non-resident mineral oil exploration activities, Section 44BBA for foreign airlines, and Section 44BBB for foreign companies in civil construction. Each section applies under specific conditions to simplify tax compliance for eligible taxpayers.