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Amendment of section 44AD.

Section 26 - Acts - DIRECT TAXES - FINANCE ACT, 2016 - Section 26 - 26. In section 44AD of the Income-tax Act, with effect from the 1st day of April, 2017,- (a) in sub-section (2), the proviso shall be omitted; (b) for sub-sections (4) and (5), the f .....

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evious year succeeding such previous year not in accordance with the provisions of sub-section (1), he shall not be eligible to claim the benefit of the provisions of this section for five assessment years subsequent to the assessment year relevant t .....

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