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

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.
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Quick Summary
This discussion clarifies the applicability of specific sections of the Income Tax Act, namely 269ST, 269T, 269SS, and 40A(3). It confirms that these provisions apply to all taxpayers, regardless of whether they are small taxpayers (under sections 44AD, 44ADA, 44AE) or large taxpayers who file audits (under section 44AB).

For all
Sec 269 ST, 269 T , Sec 269ST and Sec 40 A(3) in income tax act are applicable for all.

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