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Practical manual for Income Tax 2019.

Concept and scope of the direct estimation method

  1. Introduction
  2. Scope of application of the normal modality
  3. Scope of application of the simplified modality
  4. Waiver or exclusion of the simplified modality
  5. Incompatibility between methods and modalities of determining net income
  6. Entities in the income allocation system
  7. Examples