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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 for professionals: deemed profits prescribed, cash-receipt condition modifies eligibility, accounts and audit obligations apply.</h1> Section 44ADA provides a presumptive taxation mechanism for resident professionals where a prescribed proportion of gross receipts is deemed to be professional income. It applies to specified individuals, HUFs and partnerships (excluding LLPs) in listed professions. The provision treats certain deductions and WDV adjustments as already applied. A cash-receipt condition modifies the gross-receipts eligibility and receipts by non-account-payee cheques/drafts count as cash. Claiming income below the prescribed proportion requires maintenance of accounts and an audit.

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