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        F. Acts / Amendment Acts

        Section 17 - Amendment of section 44ADA.

        Finance Act, 2023
        Chapter III
        DIRECT TAXES - Income-tax

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        Presumptive taxation threshold increased for specified professionals where cash receipts are limited, with certain cheque receipts treated as cash. The amendment raises the presumptive taxation turnover threshold for specified professionals where the aggregate cash receipts during the previous year do not exceed a prescribed small proportion of total gross receipts, and it deems receipt by cheque or bank draft that is not account payee to be a cash receipt for this purpose.
                          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 threshold increased for specified professionals where cash receipts are limited, with certain cheque receipts treated as cash.

                                The amendment raises the presumptive taxation turnover threshold for specified professionals where the aggregate cash receipts during the previous year do not exceed a prescribed small proportion of total gross receipts, and it deems receipt by cheque or bank draft that is not account payee to be a cash receipt for this purpose.


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