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        F. Acts / Amendment Acts

        Section 14 - Amendment of section 44ADA.

        Finance Act, 2021
        Chapter III
        DIRECT TAXES - Income-tax

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        Presumptive taxation eligibility clarified: individuals and partnership firms (excluding LLPs) now specified for resident taxpayers. Amendment specifies the presumptive taxation provision applies to an assessee who is an individual or a partnership firm other than a limited liability partnership, and who is a resident in India, replacing the earlier generic wording and thereby excluding limited liability partnerships from eligibility.
                          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 eligibility clarified: individuals and partnership firms (excluding LLPs) now specified for resident taxpayers.

                                Amendment specifies the presumptive taxation provision applies to an assessee who is an individual or a partnership firm other than a limited liability partnership, and who is a resident in India, replacing the earlier generic wording and thereby excluding limited liability partnerships from eligibility.


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