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 (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
44AB and Section 271B of the Income-tax Act and second, regarding interpretation of
44AB and 271B of the Income-tax Act. Sections 44AB ... section (1) of Section 72 or Sub-section (2) of Section 73 or Sub-section (1) of Section 74 . He further submits that under Section
assessment year", the words, figures and letters "section 288 before the specified date referred to in section 44AB and furnish by that date" shall
become inoperative due to the first proviso to sub-section (7) of section 11, at least six months prior to the commencement of the assessment ... words, figures and letters "before the specified date referred to in section 44AB and the person in receipt of the income furnishes by that date
impugned provisions, namely, section 44AB and rule 6G.
" Section 44AB . Every person, -
(a) carrying on business shall, if his total sales, turnover or gross ... purposes of this section, -
(i)'accountant', shall have the same meaning as in the Explanation below sub-section (2) of section