Section 44AA(2)(iii) in The Income Tax Act, 1961

[Cites 0, Cited by 3] [Section 44AA(2)] [Section 44AA] [Entire Act]

Union of India - Subsection

Section 44AA(2)(iii) in The Income Tax Act, 1961

(iii)where the profits and gains from the business are deemed to be the profits and gains of the assessee under ][section 44-AE] [ Substituted by Act 33 of 2009, Section 18, for " section 44-AD or section 44-AE or section 44-AF" (w.e.f. 1.4.2011).] [or section 44-BB or section 44-BBB] [ Inserted by Act 32 of 2003, Section 22 (w.e.f. 1.4.2004).][, as the case may be, and the assessee has claimed his income to be lower than the profits or gains so deemed to be the profits and gains of his business, as the case may be, during such ] [Substituted by Act 26 of 1997, Section 10, for certain words (w.e.f. 1.4.1998).][previous year; or] [ Substituted by Act 33 of 2009, Section 18, for " previsous year" (w.e.f. 1.4.2011).]

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Union of India - Subsection

Section 44AA(2)(iii) in The Income Tax Act, 1961