Special audit u/s 142(2A).

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.... Difficulties were however experienced in applying section 142(2A) of the Act in the cases of film artists for the reason that either the regular accounts were not maintained or the accounts maintained were so simple that even if invoked it may not yield desired results. 2. Section 44 AA which came into effect from 1-4-76 provide for the compulsory maintenance, by certain categories of taxpayers ....

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....rson carrying on profession to get his accounts audited before the specified date if the gross receipts in profession for the previous year or years relevant to the assessment year exceeds Rs.10 lakhs. 5. The provisions of sec.44 AA and rule 6 F made in this behalf therefore enable the Department to overcome the difficulties experienced earlier in certain class of cases requiring intensive invest....