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of <h1>Presumptive Taxation Scheme Under Section 44AD Not Available for Businesses Exceeding Rs. 2 Crore or Rs. 3 Crore Turnover.</h1> The presumptive taxation scheme under section 44AD is available to eligible individuals whose total business turnover or gross receipts do not exceed the threshold prescribed under section 44AB. Specifically, if the turnover or receipts exceed Rs. 2,00,00,000 or Rs. 3,00,00,000, the scheme cannot be adopted.
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