referred to in sub-sections (1) and (3) of this section, and in clause (i) of sub-section (1) of section 142 shall, in such ... section (6), the prescribed form of the returns referred to in this section, and in clause (i) of sub-section (1) of section 142 shall
Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
registered under section 12AB;] Following clause (b) shall be substituted for the existing clause (b) of sub-section (1) of section 12A by the Finance ... Explanation below sub-section (2) of section 288 before the specified date referred to in section 44AB and the person in receipt of the income
section (2) of section 32 or sub-section (3) of section 32A or clause (ii) of sub-section (1) of section 72 or section ... section 74 or sub-section (3) of section 74A. (4) Every company to which this section applies, shall furnish a report in the prescribed form
Section 44AB in The Income Tax Act, 1961
44AB. Audit of accounts of certain persons carrying on business or profession.
Every person,— (a) carrying
deduction under clause (viii) of sub-section (1) of section 36] [ Substituted by Act 10 of 2000, Section 17, for " which is for the time ... Explanation below sub-section (2) of section 288,[before the specified date referred to in section 44AB and the assessee furnishes for the first year
Inserted by Act 13 of 1989, Section 7 (w.e.f. 1.4.1991).] (5) The deduction under sub-section (1) shall not be admissible unless ... Explanation below sub-section (2) of section 288 [before the specified date referred to in section 44AB and the assessee furnishes by that date
section (4B) or sub-section (4C) or sub-section (4D) >or sub-section (4E) or sub-section (4F) of section 139, be in Form ... 44AB , section 44DA, section 50B, section 80-IA, section 80-IB, section 80-IC, section 80-ID, section 80JJAA, section 80LA, section 92E, section 115JB
purposes of sections 48 and 49 and no regard shall be given to the provisions contained in the second proviso to section 48; (ii) fair ... Explanation below sub-section (2) of section 288 before the specified date referred to in section 44AB] indicating the computation of the net worth
case as under Section 44AB professional receipts are relevant only to those professionals that are referred to in Section 44AB ... particulars required, if it believed that Section 44 AB, in form 3CA and 3C.D-under Section 44AB of the Act and "that
