{"id":1459,"date":"2025-05-17","guid":{"rendered":"https:\/\/APNOKACA.com\/blog\/?p=105601"},"modified":"2025-05-17","slug":"understanding-44aa-44ab-44ad-44ada-for-the-upcoming-ay-2025-26","status":"publish","type":"post","link":"https:\/\/APNOKACA.com\/blog\/understanding-44aa-44ab-44ad-44ada-for-the-upcoming-ay-2025-26","title":{"rendered":"Understanding 44AA, 44AB, 44AD, 44ADA for the Upcoming AY 2025-26"},"content":{"rendered":"\n
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<\/i> Income tax <\/a>

Understanding 44AA, 44AB, 44AD, 44ADA for the Upcoming AY 2025-26 <\/h1> <\/div>

This post offers an in-depth overview of key Income Tax Act sections (44AA, 44AB, 44AD, 44ADA) applicable for AY 2025-26 (FY 2024-25). It details the requirements for maintaining accounting records and mandatory tax audits based on income\/turnover thresholds. It also explains the presumptive taxation schemes for eligible small businesses (44AD) and professionals (44ADA), including updated limits and the implications of opting for or out of these schemes. The guide aims to clarify compliance duties for taxpayers <\/p>

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<\/div> Krishna Gopal Varshney <\/a>

An editor at Myitronline<\/p> <\/div>