ICDS Application Limited to Determining Turnover for Taxpayers Under Presumptive Tax Schemes Like Sections 44AD, 44ADA, 44AE.

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....ICDS would apply to the taxpayers whose income is taxed under presumptive tax schemes (i.e. u/s 44AD, 44ADA, 44AE, 4BB, 44BBA, 44BBB) for limited purpose of determination of turnover....