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Reg sec 44 aa& 44ad

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(Querist)
22 June 2012 what is the difference between these Section.
and which sec shall prevail over another one




Thanks in Adv to experts
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CA Rahul Trada

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CA Rahul Trada (Expert)
22 June 2012 Sec.44AA is about Books of Accounts to be maintained but which BOA is not specified.

But Sec.44AD is a presumptive section which for Taxable Income based on turnover basis.
(8% of Turnover)
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Raman Arora

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Raman Arora (Querist)
22 June 2012 Sir which section shall prevail over another one?
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