Sec 269 st,sec 269ss ,sec 269t and sec 40a(3) applicable persons

kollipara sundaraiah (B.com) (1735 Points)

28 November 2021  
sec 269st and sec 269 t and sec 269ss and sec 40a(3) provisions in it act.
question:
above mentioned it provisions applicable for small tax payers (sec 44ad,sec 44ada,sec 44ae persons) only or large tax payers (sec 44ab audit filed persons) applicable or both types of it persons applicable in it act.