urgent

which chapter

https://www.caclubindia.com/forum/section-44b-172-a-comparison-200837.asp

Comparison of 44B & 172
44B- Assessee has regular business activities in India
172- Irregular business activities in India

44B- Normal assessing of Income, charging section. Basically opted by Assessee on his own

172- Advance recovery of tax. Mostly initiated by department. This section overrides other provisions n hence set off also not available neither deductions of chapter VI.

However, Once Assessed under 172 for any AY, Assessee may opt for 44B in subsequent Year