Section 44AF in The Income Tax Act, 1961 [Entire Act]
44AF in The Income Tax Act, 1961
44AF. [ Special provisions for computing profits and gains of retail business. [ Inserted by Act 26 of 1997, Section
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1 - 10 of 738 (0.56 seconds)Section 31 in Finance Act, 1999 [Entire Act]
Section 31 in Finance Act, 1999
31. Amendment of section 44AF.
- In section 44AF of the Income-tax Act, after sub-section (4), the following
A.C.I.T.-2, Agra vs M/S Raja Janmejay Automobiles, Auraiya on 19 November, 2017
appreciating the facts of the case
and since the provisions of section 44AF are not applicable
in the case of the assessee.
2. That ... without
appreciating the facts of the case and since provisions of section 44AF
are not applicable to the case of the assessee
Leyland Automobiles vs Income Tax Officer on 7 April, 2006
such audit as required under Section 44AB .
7. A careful study of the various sub-sections of Section 44AF will lead to the following conclusions ... audit report as required under Section 44AB [which has been incorporated in Sub-section (5) of Section 44AF ] it may be liable to levy
Darshan Enterprises vs Income Tax Officer on 31 August, 2007
Sections 44AA and 44AB shall not apply insofar as they relate to the business referred to in Sub-section (1) of Section 44AF .
However ... accounts under Section 44AA(2)(iii) and also to get them audited under Section 44AB(c) .
(iv) The Section 44AF starts with a non obstante
Lakshya Seth, Delhi vs Assessee on 7 October, 2015
notice u/s 263 of the Act, the main grievance of the CIT
is that provisions of section 44AD / 44AF of the Act were ... further submitted that the AO only
referred to provisions of section 44AF of the Act which provides estimation of
business income @5% of gross receipts
Section 66 in The Income Tax Act, 2025 [Entire Act]
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 43C , Section 43CA , Section 43CB , Section 43D , Section 44 , Section 44A , Section 44AA , Section 44AB , Section 44AD , Section 44ADA , Section 44AE , Section 44AF , Section
Mohd. Azam vs The Income Tax Officer, Ward 71 on 16 October, 2025
indication of the non-applicability of Section 139(9) upon
those categories of persons upon whom Section 44AF was introduced.
10. Learned counsel ... benefit a
particular section of the society without Section 139(9) being omitted.
This also gives an indication that Section 44AF being a special provision
Mohd.Amzad, vs The Incometax Officer, on 16 October, 2025
indication of the non-applicability of Section 139(9) upon
those categories of persons upon whom Section 44AF was introduced.
10. Learned counsel ... benefit a
particular section of the society without Section 139(9) being omitted.
This also gives an indication that Section 44AF being a special provision
Section 44AF in The Bihar Co-operative Societies Act, 1935 [Entire Act]
Section 44AF in The Bihar Co-operative Societies Act, 1935
44AF. Delegation of certain powers by Board.
- The Board if it thinks fit, may delegate ... powers under Sections 44U, 44W, 44X or 44AC to an Executive Committee consisting of three or more of its members constituted