Less than Segment 44AD of presumptive taxation, smaller taxpayers with lower than Rs two crore of turnover are not demanded to keep up textbooks of accounts and their income are presumed to become 8% of their turnover. No, It's not necessarily compulsory to opt Part 44AE, it is actually optional, https://franciscoiotxa.blog-a-story.com/9718552/fascination-about-44-cash