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AnalysisVidhiMonday, 14 September 2026

The Curious Case of Casus Omissus and section 44AD of the Income Tax Act

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Summary
**Hrishikesh Nani Palkhivala, regarded as one of the most prominent lawyers India has produced famously said that the Income Tax Act (IT Act hereinafter) was a national disgrace due its highly unstable nature caused by the plethora of amendments made each year. This act has suffered over 4000 amendments till the introduction of the new […] The post The Curious Case of Casus Omissus and section 44AD of the Income Tax Act appeared first on Vidhi Centre for Legal Policy.
Key Facts
TypeAnalysis
SourceVidhi Centre for Legal Policy
PublishedMonday, 14 September 2026
Affected Population~850 million internet users, 75,000+ startups
Key Numbers
Rs 15,000 crore for Digital India initiatives
UPI: 14 billion monthly transactions
850 million+ Aadhaar-linked mobiles
GDP: $3.9 trillion (2025 est.)
Key Authorities
Ministry of Electronics & ITTRAICERT-InMinistry of FinanceRBI
Key Stakeholders
Internet UsersTech CompaniesStartupsTaxpayersBanks & NBFCsInvestors
Government Context
NDA IIIBJP-led NDA
Centre-Right
LeftCentreRight
Explore Sectors
Digital & Technology298 tracked→Finance & Economy671 tracked→
Read Full Text at Source
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