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Which clause applied clause44ab(a) or 44ab(b)

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19 October 2015 Hi everyone

I have one query regarding the clause 44AB(A) and 44AB(B).Our company is providing IT services out of India. Our Total receipt is more than 1 crore. It comes under the tax audit. but under which Clause it is applied either clause 44AB(A) or Clause 44AB(B).Please give Ur reply on this.

22 October 2015 44AB(a).

Reason :- Profession require skill which a company don't have for want of brain being an artificial person.



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