Applicability of tax audit
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
11 September 2012
whether Sec 44AB apply on a NBFC compnay?
11 September 2012
Yes it applies to NBFC also.
11 September 2012
Yes it applies to NBFC Also.
07 October 2021
In terms of Section 2 (31) of the Income Tax Act, 1961, a person has been defined to include (i) an individual,
(ii) a Hindu undivided family,
(iii) a company,
(iv) a firm,
(v) an association of person or a body of individuals, whether incorporated or not,
(vi) a local authority, and
(vii) every artificial juridical person, not falling with any of the preceding sub-clauses.
(ii) a Hindu undivided family,
(iii) a company,
(iv) a firm,
(v) an association of person or a body of individuals, whether incorporated or not,
(vi) a local authority, and
(vii) every artificial juridical person, not falling with any of the preceding sub-clauses.
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