Compare

1961 Section 44AD, Section 44ADA, Section 44AE→2025 Section 58

MergedUnreviewed

From the Income Tax Department's correspondence. Change labels are an aid to reading; the text of the Acts prevails. Text as on 22 May 2026 (1961) and 25 August 2026 (2025) · 1961 source ↗ · 2025 source ↗ ·

1961 Income-tax Act, 1961

Section 44ADSpecial provision for computing profits and gains of business on presumptive basis.Read on its page ›

Loading the text…

Section 44ADASpecial provision for computing profits and gains of profession on presumptive basis.Read on its page ›

Loading the text…

Section 44AESpecial provision for computing profits and gains of business of plying, hiring or leasing goods carriages.Read on its page ›

Loading the text…

2025 Income-tax Act, 2025

Section 58Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents.Read on its page ›

Loading the text…