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[Cites 0, Cited by 10] [Section 44AA(2)] [Section 44AA] [Entire Act]

Union of India - Subsection

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

(i)if his income from business or profession exceeds ][one lakh twenty thousand] [ Substituted by Act 21 of 1998, Section 20, for certain words (w.e.f. 1.4.1999).] [rupees or his total sales, turnover or gross receipts, as the case may be, in business or profession exceed or exceeds ] [Inserted by Act 41 of 1975, Section 11 (w.e.f. 1.4.1976).][ten lakh] [ Substituted by Act 21 of 1998, Section 20, for certain words (w.e.f. 1.4.1999).] [rupees in any one of the three years immediately preceding the previous year; or [Inserted by Act 41 of 1975, Section 11 (w.e.f. 1.4.1976).]