Section 44AB in The Income Tax Act, 1961 [Entire Act]
deemed to be the profits and gains of such person under section 44AE or section 44BB or section 44BBB, as the case
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1 - 10 of 700 (0.91 seconds)Section 12 in Income Tax Rules, 1962 [Entire Act]
computed in accordance with special provisions referred to in section 44AD, section 44ADA and section 44AE of the Act for computation of such income ... computed in accordance with special provisions referred to in section 44AD and section 44AE of the Act for computation of business income, be in Form
Section 44AE in The Income Tax Act, 1961 [Entire Act]
Section 44AE in The Income Tax Act, 1961
44AE. [ Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages ... Inserted by Act 32 of 1994, Section 16 (w.e.f. 1.4.1994).]
(1) Notwithstanding anything to the contrary contained in sections
Section 16 in The Finance Act, 2018 [Entire Act]
Section 16 in The Finance Act, 2018
16. Amendment of section 44AE.
- In section 44AE of the Income-tax Act, with effect from
Section 30 in Finance Act, 1999 [Entire Act]
Section 30 in Finance Act, 1999
30. Amendment of section 44AE.
- In section 44AE of the Income-tax Act, after sub-section (6), the following
The Commissioner Of Income Tax-I, ... vs Shri Nitin Soni on 26 April, 2012
chargeable on presumptive income, computed as per sub-section (2) of the Section 44AE . The scope and effect of the above section has been explained ... given case, is more than income calculated as per sub-section (2) of Section 44AE , cannot be taxed.
Thus, it follows the query
Commissioner Of Income Tax vs Anil Kumar Arya on 4 April, 2008
because the case of the assessee falls outside the ambit of Section 44AE as the amendments at any time during the previous year in Section ... hence clause at any time during the year in Section 44AE is not applicable in the case of the assessee in the relevant assessment year
Section 16 in Finance (No. 2) Act, 2014 [Entire Act]
Section 16 in Finance (No. 2) Act, 2014
16. Amendment of section 44AE.
- In section 44AE of the Income-tax Act, with effect from
Income Tax Officer vs Project India on 31 August, 2006
basis of assessment made under Sub-section (3) of Section 143 .
7. Section 44AE of the I.T. Act provides special provisions for computing profits ... basis of Sub-Section (5)/of Section 44AD and Sub-Section (6) of Section 44AE . The claim of the assessee was raised in accordance with
Shri Natthi Singh, Alwar vs Income Tax Officer, Ward-2-1, Alwar on 6 November, 2018
arising from the assessment order passed under section 143(3)
read with section 147, penalty orders passed under section 271A and 271B ... provisions of section 44AE , therefore, as per sub-section (5)
of section 44AE , the requirement of maintaining the regular books of account and
getting