Sec 44af of income tax act

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Please let me know if sec 44AF of the income tax Act has been withdrawn. I didn't find it in my latest final dt module.

 
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CA FINAL


It has been with drawn from the Assessment year 2011-12.  from such assessment year section 44AD and 44AF merged and newly formed 44AD(i.e major chages was made to this section) please refer the lateset section 44AD which came into the force from a.y.2011-12 for more clarification regarding these sections.

 

OM SAI SRI SAI JAI JAI SAI

 
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