Amendment to Section 44AA extends record keeping obligations to cover persons under sections 44BB and 44BBB, effective April. The amendment inserts the words 'or section 44BB or section 44BBB' after the existing reference to section 44AF in sub section (2), clause (iii) of section 44AA, thereby extending the record keeping obligation under section 44AA to persons covered by those specified presumptive taxation provisions, effective from the first day of April, 2004.
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.
Amendment to Section 44AA extends record keeping obligations to cover persons under sections 44BB and 44BBB, effective April.
The amendment inserts the words "or section 44BB or section 44BBB" after the existing reference to section 44AF in sub section (2), clause (iii) of section 44AA, thereby extending the record keeping obligation under section 44AA to persons covered by those specified presumptive taxation provisions, effective from the first day of April, 2004.
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