LLP and presumtive Taxation
Mohit (Student CA Final ) (51 Points)
18 March 2018
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(174190 Points)
Replied 18 March 2018
Read the Explanation.—For the purposes of this sections,—
(a) "eligible assessee" means,—
(i) an individual, Hindu undivided family or a partnership firm, who is a resident, but not a 6 limited liability partnership firm as defined under clause (n) of sub-section (1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009); and
(ii) who has not claimed deduction under any of the sections 10A, 10AA, 10B, 10BA or deduction under any provisions of Chapter VIA under the heading "C. - Deductions in respect of certain incomes" in the relevant assessment year..........."
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