Section mapping · Exclusions — specified profession, commission or brokerage, agency business
Section 44AD(6) (ITA 1961) → 58(11)(a)(iii) to (v) (ITA 2025)
Translate ↔ 1961Section 44AD(6) of the Income-tax Act, 1961 corresponds to sections 58(11)(a)(iii) to (v) of the Income-tax Act, 2025, per the Act text (gazette).
Mapping type: splitConfidence: KB-citedAs of: 2026-11-08
| ITA 1961 | ITA 2025 |
|---|---|
| 44AD(6) Exclusions — specified profession, commission or brokerage, agency business | 58(11)(a)(iii) does not carry on specified profession as defined in section 62(4) |
| 58(11)(a)(iv) does not earn any income in the nature of commission or brokerage | |
| 58(11)(a)(v) does not carry on any agency business |
Dataset note: Three-clause exclusion list. gazette 4832-4836; legal-review/44AD6-44ADA5-AMENDMENTS.md:56. BULK rows 121, 123, 126 (UNSURE) previously left unpinned.
This mapping is mapped in our internal knowledge base, statutory correlation table check pending.
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