https://www.taxtmi.com/acts?id=21148 Substitution of clause (iv) in section 44AA(2) provides that the record-keeping obligation applies where the presumptive taxation provisions under section 44AD(4) are applicable to the taxpayer and the taxpayer's income exceeds the basic exemption threshold; effective from the first day of April, 2017. en-us Fri, 06 May 2016 16:28:17 +0530 Fri, 06 May 2016 16:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21148 Substitution of clause (iv) in section 44AA(2) provides that the record-keeping obligation applies where the presumptive taxation provisions under section 44AD(4) are applicable to the taxpayer and the taxpayer's income exceeds the basic exemption threshold; effective from the first day of April, 2017. Act-Rules F. Acts / Amendment Acts Fri, 06 May 2016 16:28:17 +0530 https://www.taxtmi.com/acts?id=21148