Presumptive Taxation u/s 44AD

Tax queries 1109 views 2 replies

Whether all types of the work contracts are covered under u/s 44AD of the Income Tax Act for presumptive taxation of incomes arising out of that.

'Or'

Only the contracts which are related to the contract of civil construction are covered by the provision sof that section.

Explanation to that section runs as:

For the purposes of this section, the expression "Civil construction" includes-

(a) the construction or repair of any building, bridge, dam, or other structure or any canal or road;

(b) the execution of any works contract.

Your views & suggestions are highly welcomed.

Thanks.

Replies (2)

According to the new section 44AD, the old sections 44AA, AB and AD are now clubbed with new section 44AD except for AF i.e transporters. 

 

Regards

Sahana Murthy

Asking for provisions as applicable upto A. Y. 2010-11 as relevant for the income tax returns to be filed for the previous year ending 31.03.2010.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
29 May 2026
Accounts assistant

Shubh Consultancy

Mumbai

Graduate (Any)

View Details
Company
ARTICLESHIP 28 May 2026
Accounts, Audit & Compliance Executive

Shyam Joshi & Associates

Pune

B.Com

View Details
Company
22 May 2026
U.S. Financial Reporting & Consolidation Manager

Karia Overseas

Ahmedabad

CA

View Details
Company
22 May 2026
Sr. Financial Analyst - Consolidation

Search Synergy

Mumbai

CA

View Details
Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
29 May 2026
Company Secretary - Part time

Shaswat initial support private limited

Ahmedabad

CS

View Details
Company
09 June 2026
Accounts Associate

S Madan and CO

New Delhi

Graduate (Any)

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details