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No, It isn't compulsory to decide Segment 44AE, it is optional, if you opt for ordinary provisions, then you might require to take care of books of accounts and have the identical audited.
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Taxpayers engaged in any enterprise apart from plying, hiring and leasing referred to in section 44AE of your Act. Taxpayers who may have Qualified revenue can opt for presumptive plan as referred to in Area 44ADA.
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The Listing Price is definitely the advised retail cost of a whole new products as supplied by a maker, provider, or vendor. Except for textbooks, Amazon will display an inventory Cost Should the solution was acquired by prospects on Amazon or offered by other vendors at or earlier mentioned the List Value in no less than the earlier ninety times. Checklist charges might not essentially replicate the solution's prevailing current market cost.
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Segment 44AD is often a presumptive taxation scheme, money are going to be calculated on The idea of 8% of your turnover( 6% in case of digital receipts and payments) as well as the taxpayer contains a reduction for not retaining the books of account.