accordance with the provisions of sub-section (1) of section 44AD or sub-section (1) of section 44ADA, as the case
profits and gains of such person under section 44AE or section 44BB or section 44BBB, as the case may be, and he has claimed ... deemed to be the profits and gains of such person under section 44ADA and he has claimed such income to be lower than the profits
furnish a return of income under seventh proviso to sub-section (1) of section 139.] (b) [***] [Clause (b) omitted by the Income-tax (Fourth Amendment) Rules ... computed in accordance with special provisions referred to in section 44AD, section 44ADA and section 44AE of the Act for computation of such income
Section 44ADA in The Income Tax Act, 1961
44ADA. Special provision for computing profits and gains of profession on presumptive basis.
(1) Notwithstanding anything contained ... sections 28 to 43C, [in case of an assessee, being an individual or a partnership firm other than a limited liability partnership as defined under
Section 74 in The Finance Act, 2017
74. Amendment of section 211.
- In section 211 of the Income-tax Act, in sub-section ... accordance with the provisions of sub-section (1) of section 44AD or sub-section (1) of section 44ADA, as the case may be" shall
Section 75 in The Finance Act, 2017
75. Amendment of section 234C.
- In section 234C of the Income-tax Act, in sub-section ... accordance with the provisions of sub-section (1) of section 44AD or sub-section (1) of section 44ADA, as the case may be" shall
Section 14 in THE FINANCE ACT, 2021
14. Amendment of section 44ADA.
In section 44ADA of the Income-tax Act, in sub-section
Section 32AD , Section 33 , Section 33A , Section 33AB , Section 33ABA , Section 33AC , Section 33B , Section 34 , Section 34A , Section 35 , Section 35A , Section 35AB , Section ... Section 43AA , Section 43B , Section 43C , Section 43CA , Section 43CB , Section 43D , Section 44 , Section 44A , Section 44AA , Section 44AB , Section 44AD , Section 44ADA , Section
resident in India, and who–– (i) has not claimed any deduction under section 144; (ii) has not claimed any deduction under Chapter VIII ... owner of such goods carriage. [ Similar to Section 44AD , Section 44ADA and Section 44AE from The Income
Section 17 in The Finance Act, 2023
17. In section 44ADA of the Income-tax Act, after sub-section (1), the following provisos shall