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        F. Acts / Amendment Acts

        Section 14 - Amendment of section 44AD.

        Finance Act, 2012
        Part 1
        Income Tax

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        Presumptive taxation exclusions now bar professionals, commission/brokerage and agency income, altering regime eligibility. A new provision (deemed effective 1 April 2011) excludes from the presumptive taxation regime persons carrying on professions as in section 44AA(1), persons earning commission or brokerage, and persons carrying on agency business; and the Explanation's turnover limit in clause (b)(ii) is increased from sixty lakh rupees to one crore rupees effective 1 April 2013.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Presumptive taxation exclusions now bar professionals, commission/brokerage and agency income, altering regime eligibility.

                                A new provision (deemed effective 1 April 2011) excludes from the presumptive taxation regime persons carrying on professions as in section 44AA(1), persons earning commission or brokerage, and persons carrying on agency business; and the Explanation's turnover limit in clause (b)(ii) is increased from sixty lakh rupees to one crore rupees effective 1 April 2013.


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