Section mapping · Books of account, audit and report after opting out
Section 44AD(5) (ITA 1961) → 58(8) (ITA 2025)
Translate ↔ 1961Section 44AD(5) of the Income-tax Act, 1961 corresponds to section 58(8) 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(5) Books of account, audit and report after opting out | 58(8) keep and maintain books of account … get them audited and furnish a report of such audit |
Dataset note: gazette 4813-4818: 58(8) books, audit and report. 58(7) lock-out sits on the 44AD(4) row. The 1961 s.44AD(5) text is not in kb-sources (FA 2016 insertion absent) — BLOCKED-REF: Finance Act 2016, s.44AD(5). BULK row 130 (UNSURE).
This mapping is mapped in our internal knowledge base, statutory correlation table check pending.
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