Audit compliance rules updated to extend and streamline presumptive tax section references in income tax law framework. The amendment expands clause (c) to add references to section 44BB and section 44BBB alongside section 44AF, and substitutes the first proviso's existing list with a single reference to section 44BBA, thereby altering which presumptive-tax provisions are included and which are excepted under the audit-reporting provision.
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.
Audit compliance rules updated to extend and streamline presumptive tax section references in income tax law framework.
The amendment expands clause (c) to add references to section 44BB and section 44BBB alongside section 44AF, and substitutes the first proviso's existing list with a single reference to section 44BBA, thereby altering which presumptive-tax provisions are included and which are excepted under the audit-reporting provision.
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