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Presumptive taxation under Sections 44AD, 44ADA & 44AE — thresholds, rates, and audit triggers — and how Section 58 of the new Income-tax Act, 2025 renumbers it all from FY 2026-27.

How the GST exemption on residential renting evolved from 2017 to 2024 — RCM for registered tenants, relief for proprietors, and the exclusion of hostels and PGs — with a taxability summary table and practical scenarios.