# The Finance Act, 2021, Section 14: Amendment of section 44ADA

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/14/

## Text

Amendment of section 44ADA. 14. In section 44ADA of the Income-tax Act, in sub-section (1), for the words "in the case of an assessee, being a resident in India, who", the words, brackets, letter and figures "in case of an assessee, being an individual or a partnership firm other than a limited liability partnership as defined under clause (n) of sub-section (1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009), who is a resident in India, and" shall be substituted.

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