दोसà¥à¤¤à¥‹ मैंने जब इस sub-section को पà¥à¤¾ तो मà¥à¤à¥‡ दो ही शबà¥à¤¦ नज़र आठ“In the case of an eligible assessee engaged in an eligible business”
आइये जाने कौन है ये Eligible assessee और कà¥à¤¯à¤¾ है eligible business
Eligible assessee:-
- A resident individual, resident HUF, resident partnership firm but not a limited liability partnership firm.
- Who has not claimed deduction under any of the sections 10A, 10AA, 10B, 10BA, or deduction under any provisions of section 80-IA to 80RRB in the relevant assessment year.
The following persons are not covered under this section
- Profession of legal, medical, engineering, architectural, accounting, technical consultancy, interior decoration, film artist or authorised representative or any specified profession notified by the board under section 44AA.
- A person earning income in the nature of commission or brokerage.
- A person carrying on any agency business.
Eligible Business –
- any business except the business of plying, hiring or leasing goods carriages referred to in section 44AE; and
- whose total turnover or gross receipts in the previous year does not exceed an amount of rs. 1 crore.
Analysis
अब अगर ऊपर की सà¤à¥€ बातों को à¤à¤• साथ पà¥à¤¾ जाये तो à¤à¤• ही बात समठआती है कि Derivative Transaction Eligible Business तो है और अगर यह Eligible assessee दà¥à¤µà¤¾à¤°à¤¾ किया जाता है तथा बाकी शरà¥à¤¤à¥‡ à¤à¥€ पूरी की जाती है तो इसका मतलब Derivative Transaction की Income Tax return à¤à¥€ Section-44AD के हिसाब से जमा कर सकते है। और हम ITR-4S इसà¥à¤¤à¥‡à¤®à¤¾à¤² कर सकते है। बाकी आप सब समà¤à¤¦à¤¾à¤° है। हमसे कही बेहतर ही जानते है।
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