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          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.

          <h1>Presumptive taxation applicability clarified: section 44AA links to section 44AD(4) when income exceeds basic exemption.</h1> Substitution of clause (iv) in section 44AA(2) provides that the record-keeping obligation applies where the presumptive taxation provisions under section 44AD(4) are applicable to the taxpayer and the taxpayer's income exceeds the basic exemption threshold; effective from the first day of April, 2017.

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