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Sec 44aa

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14 September 2013 Section 44AA mandates certain kinds of assessee to maintain books of Account but what if assessee does not cover under that certain kinds of assessee & he is under tax audit as per sec.44AD or AAAB as the case may be still he is require to maintain books of A/c as per Sec.44AA ? My question is based on clause 9 of Tax audit report whether I should report yes to all the clients or only to selected clients who are under gambit of certain kinds of assessee.
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
17 November 2014 once you are covered under 44AB, 44AA has to be apply automatically.

only 44AA(1) applies to certain types of assessees. 44AA(2) applies to all other assessees...
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