section 44a

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what is sec 44a ...need explanation
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https://financialcontrol.in/section-44ad/

https://www.google.com/url?sa=t&source=web&rct=j&url=https://www.incometaxindia.gov.in/_layouts/15/dit/mobile/default.aspx&ved=2ahUKEwiX1rfMkP3jAhWKMI8KHcegArUQFjAAegQIARAB&usg=AOvVaw3tB4Y0GCRFyDSRm5CfSE_r


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