Notification: Profession of information technology notified under section 44AA imposing tax registration and record-keeping obligations. Notifies the profession of information technology for the purposes of section 44AA of the Income-tax Act, 1961, designating it as a specified profession and bringing it within the registration, accounting and record-keeping obligations that arise under that provision through Notification No. 385(E) issued by the Central Board of Direct Taxes.
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.
Notification: Profession of information technology notified under section 44AA imposing tax registration and record-keeping obligations.
Notifies the profession of information technology for the purposes of section 44AA of the Income-tax Act, 1961, designating it as a specified profession and bringing it within the registration, accounting and record-keeping obligations that arise under that provision through Notification No. 385(E) issued by the Central Board of Direct Taxes.
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