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Section 44af

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30 July 2011 Whether the provisions of Section 44AF of I.T. Act is applicable for Asstt.Year 2011-12 or merged with Section 44AD of I.T. Act.

Please clarify.
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CA Ashwani Agarwal

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CA Ashwani Agarwal (Expert)
30 July 2011 44AF is not applicable now.

The same deductions are now available in 44AD. but limit of 5% has been increased to 8%.

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