TMI BlogAmendment of section 44ADA.X X X X Extracts X X X X X X X X Extracts X X X X ..... er sub-section (1), the following provisos shall be inserted with effect from the1st day of April, 2024, namely:-- 'Provided that in case of an assessee where the amount or aggregate of the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heque drawn on a bank or by a bank draft, which is not account payee, shall be deemed to be the receipt in cash.'.
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