CBDT Circular on filing audit report u/s 44AD(6), 44AE(7) &44AF(5) for assessment year 1998-99

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Filing of Audit Report under sections 44AD(6), 44AE(7) and 44AF(5) of the Income-tax Act, 1961, for the assessment year 1998-99 Circular : No. 3/2001, dated 9-2-2001. 1. Sections 44AD, 44AE and 44AF of the Income-tax Act, 1961, provide for estimating the income under the head ‘Profits and gains of business or profession’ in the cases…

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