Dharmesh Gaurdharmesh gaur asked 2 years ago

sir in ceiling limit, presumptive basis such as 44 AD, 44 AE, 44AF not included but Sec 44AB Included fully and clauses of sec 44AB itself  covers clauses with respect to presumtive basis i.e clause(e) of 44AD. whether tax audit under such presumptive clause of 44AB will be covered in ceiling limit. please clear this doubt 

1 Answers
RaviRavi Staff answered 2 years ago

Specific overrides general is rule of law. As it is specifically mentioned that audit done on presumtive basis won’t be considered then it won’t be covered .
It is well settled, no dispute or confusion over it 

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