Section mapping · Below-50% declaration — books of account and audit
Section 44ADA(4) (ITA 1961) → 58(3) (ITA 2025)
Translate ↔ 1961Section 44ADA(4) of the Income-tax Act, 1961 corresponds to section 58(3) of the Income-tax Act, 2025, per the Act text (gazette).
Mapping type: directConfidence: KB-citedAs of: 2026-11-08
| ITA 1961 | ITA 2025 |
|---|---|
| 44ADA(4) Below-50% declaration — books of account and audit | 58(3) keep and maintain such books of account … and get the accounts audited … furnish a report |
Dataset note: gazette 4784-4795: 58(3) books, audit and report. The pages' “44ADA(5)” is this limb — s.44ADA has no sub-section (5) (legal-review/44AD6-44ADA5-AMENDMENTS.md:49). BULK row 261 (UNSURE).
This mapping is mapped in our internal knowledge base, statutory correlation table check pending.
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