SECTION 44AB(a) AND 44ab(a) PROVISION

Sandeep (Audit Senior) (24 Points)

22 December 2020  

Which section should be opted in case if an Assessee having Turnover of Rs 4 Crore and having 99% transactions through online, and he wants to go for lesser income tax rates than presumptive tax. Please suggest which section should be opted in Audit Form 3Cb 3CD !! Is it 44AB(a) or Proviso to 44AB(a) ??