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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: professionals cannot use the business presumptive scheme and must follow the professional scheme instead.</h1> A professional covered by section 44AA(1) cannot adopt the presumptive business scheme under section 44AD. Such a resident professional may instead opt for the presumptive taxation regime under section 44ADA, under which a prescribed proportion of gross receipts is treated as presumptive income, subject to a gross receipts threshold and special treatment when cash receipts are below a low proportion; non account payee cheques or bank drafts are treated as cash for this purpose.

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