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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 under section 44AE exempts taxpayers from maintaining books of account under section 44AA when income is declared as prescribed.</h1> A taxpayer who elects the presumptive taxation scheme under section 44AE and declares income as prescribed (per-vehicle monthly rates or actual receipts where applicable) is not required to maintain books of account under Section 44AA in respect of the business covered by that presumptive scheme; other activities remain subject to normal book-keeping obligations.

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