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hi guys Sierra channel already here and I welcome you all to my lecture series today Im going to talk about a very different topic which is known as presumptive taxation if youre a small businessman or a professional whos not having a huge turnover and I think this is going to be a very important video for you because this is going to simplify your life in a very very very great level order to a very great extent because youll be able to understand how benefit you can take off the existing rules in our income tax set and pay less taxes legally [Music] okay so lets take an example to understand what is presumptive taxation government says that if your total turnover is less than rupees two crores and the bid if your turnover is less than two crores then you are allowed to pay tax on a prism theft profit which will be only 8% of your turnover okay with this you will not be required to maintain any books of account as well whatever is your turnover calculate eight percent of that th
