Section mapping · Audit of accounts of certain persons carrying on business or profession
Section 44AB (ITA 1961) → 58 + 63 + 2 (ITA 2025)
Translate ↔ 1961Section 44AB of the Income-tax Act, 1961 corresponds to sections 58 + 63 + 2 of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: splitConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 44AB Audit of accounts of certain persons carrying on business or profession | 58 Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents |
| 63 Tax audit | |
| 2 Definitions |
This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.
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