Section15
The Finance Act, 2010

Amendment of section 44AD

In force As on 08 Oct 2026

Ministry Finance

Section 15 of the Finance Act, 2010 deals with amendment of section 44AD. Amendment of section 44AD. 15. In section 44AD of the Income-tax Act [as amended by section 20 of the Finance (No.

Amendment of section 44AD.

15. In section 44AD of the Income-tax Act [as amended by section 20 of the Finance (No.

2) Act, 2009 (33 of 2009)], in the Explanation, in clause (b), in sub-clause (ii), for the words "forty lakh rupees", the words "sixty lakh rupees" shall be substituted with effect from the 1st day of April, 2011.

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Section 15, The Finance Act, 2010.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 15

What does Section 15 of the Finance Act deal with?

Section 15 of the Finance Act is headed "Amendment of section 44AD". Amendment of section 44AD. 15. In section 44AD of the Income-tax Act [as amended by section 20 of the Finance (No.

How do I find court cases under Section 15 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2010 15, section 15 Finance Act 2010, section 15 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 15 of the Finance Act, and has it changed?

Its own text turns on section 20 (Amendment of section 49), Income-tax Act 44AD (Special provision for computing profits and gains of business on presumptive basis), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2010. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.