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    <description>Section 44ADA permits a professional to declare a prescribed portion of gross professional receipts as income and, when elected, eliminates the requirement to maintain detailed books of account, allowing the engineer to declare effectively half his receipts as income under the presumptive scheme.</description>
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      <description>Section 44ADA permits a professional to declare a prescribed portion of gross professional receipts as income and, when elected, eliminates the requirement to maintain detailed books of account, allowing the engineer to declare effectively half his receipts as income under the presumptive scheme.</description>
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