Income decrease and profit increase allowed sec 44ada person

Kollipara Sundaraiah (B.com) (2984 Points)

17 February 2023  
it assessess income and profit declared details mentioned two years sec 44ada person
year:2021-22 gross receipts rs:12 lacs profit declared rs:6 lacs
year:22-23 gross receipts rs:11 lacs profit declared rs:7,70,000/-
question:
assessess income decrease and profit increase year:22-23 allowed in it act.