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Reg sec.87 a

This query is : Resolved 
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21 February 2014 Respected Sir,
As per Sec 87.A Rebate is allowed to Resident individual for an amount of Rs. 2000.
1. My query is individual includes Sec 44AD(proprietor) ?
2. If so, it is applicable to Sec 44AD ?
Please reply .........
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CS,CA F,Numrologi TusharSampat

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CS,CA F,Numrologi TusharSampat (Expert)
21 February 2014 there is no restriction mentioned in sec 87A so by negative analogy the ans is yes allowed in this case.
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