Income tax provisions person sec 44ab only or sec 44ad,sec44ada,sec 44ae both persons applicable

SEC 269ST AND SEC 269T AND SEC 269SS AND SEC 40A(3) provisions sec 44ab audit it returns filed persons only or sec 44ada, sec 44ad, sec 44ae(all) both types of it returns filed persons applicable in it act.

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Quick Summary
This discussion clarifies the applicability of various income tax provisions, including Section 44AB (audit), Sections 44AD, 44ADA, and 44AE (presumptive taxation), and Section 40A(3) concerning cash payments. It highlights that different sections apply to different types of assessees, particularly noting that books of accounts are not mandatory for presumptive assessment cases under Sections 44AD, 44ADA, and 44AE.

Not on both type assessee, as in presumptive assessment case books of accounts not mandatory.

Income tax provisions under sec 44AB,SEC 44AD, SEC 44ADA, SEC 44AE
ARE DIFFERENT .
OR YOU WANT TO KNOW PROVISIONS SEC 40 (A) 3 WHICH ONE.

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