Section mapper · Freelance and business income
Section 44AB of the Income-tax Act, 1961 is now
section 63 of the Income-tax Act, 2025
When your accounts have to be audited.
- Was
s.44AB, Income-tax Act, 1961 (repealed)- Is now
s.63(1), Table, Income-tax Act, 2025- In force from
What changed
Restructured into a table. Section 63(1) puts every audit trigger into one table of conditions instead of the old string of provisos, and keeps the duty to get the accounts audited by an accountant before the specified date.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.44AA → s.62 — When a freelancer has to keep books of account
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- s.44ADA → s.58 — Presumptive tax for freelancers and professionals — 50% of receipts