Section mapping · Five-year lock-out on declaring profit below the Table
Section 44AD(4) (ITA 1961) → 58(7) (ITA 2025)
Translate ↔ 1961Section 44AD(4) of the Income-tax Act, 1961 corresponds to section 58(7) of the Income-tax Act, 2025, per the Act text (gazette).
Mapping type: directConfidence: KB-citedAs of: 2026-11-08
| ITA 1961 | ITA 2025 |
|---|---|
| 44AD(4) Five-year lock-out on declaring profit below the Table | 58(7) not be eligible to claim the benefit of this section for five tax years subsequent |
Dataset note: gazette 4807-4812: 58(7) five-year lock-out. 58(8) books+audit sits on the 44AD(5) row. The 1961 s.44AD(4) limb text is not in kb-sources (FA 2016 insertion absent) — BLOCKED-REF: Finance Act 2016, s.44AD(4). BULK row 128 (UNSURE).
This mapping is mapped in our internal knowledge base, statutory correlation table check pending.
Related tools
No directly mapped tool is listed for this section yet.