Section 44AD(5)(a) in The Income Tax Act, 1961

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Union of India - Subsection

Section 44AD(5)(a) in The Income Tax Act, 1961

(a)"eligible assessee" means,-

(i)an individual, Hindu undivided family or a partnership firm, who is a resident, but not a limited liability partnership firm as defined under clause (n) of sub-section (1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009); and

(ii)who has not claimed deduction under any of the sections 10-A, 10-AA, 10-B, 10-BA or deduction under any provisions of Chapter VI-A under the heading "C.-Deductions in respect of certain incomes" in the relevant assessment year;

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Union of India - Subsection

Section 44AD(5)(a) in The Income Tax Act, 1961