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44AA & 44AB

This query is : Resolved 
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(Querist)
11 August 2009 Dear sirs,
Can you tell me the difference between 44AA & 44AB Sec. for Audit

Thanks in Advance
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Aditya Maheshwari

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Aditya Maheshwari (Expert)
11 August 2009 44AA prescribes books of accounts to be maintained for professionals.

44AB describes the tax audit.
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