44ADA

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Is 44ADA applicable to all resident assessee unlike 44AD which is applicable to resident individual, huf and firm? In memorandum explaining finance bill, 2016 its written its applicable to ind., huf and firm..pls clarify.
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Section 44ADA is also applicable to Resident Individual and Firms of professionals .......as specified u/s. 44AA............ not applicable to companies, LLP etc.........


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