CBDT Circular on Filing of Audit Report under sections 44AD(6), 44AE(7) and 44AF(5) of the Income-tax Act, 1961, for the assessm

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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 of assessees engaged…

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