HomeSearchBrowseSectorsAlertsBudgetParliamentHow Policy Is MadeLong ReadsPolicy HistoryIntelligenceKnowledge GraphContinuityCompareAmendmentsWeekly WrapDigestStatesMy TrackerSourcesBlogAPIAboutRSS Feed
Latest policy
Telecom Consumers Protection (13th Amendment) Regulations, 2026TRAI releases Telecom Consumer Protection (13th Amendment) Regulations, 2026Notification for Government Residence Rules 2026Supervisory Data Quality Index for Scheduled Commercial Banks (June 2026)Settlement Order in the matter of Adani Group CompaniesAdjudication Order in respect to Shri Shreedhar Yellaiah Kodam in the matter of Well Pack Papers and Containers LimitedReserve Bank of India (All India Financial Institutions - Classification, Valuation, and Operation of Investment Portfolio) Amendment Directions, 2026Reserve Bank of India (Payments Banks - Classification, Valuation, and Operation of Investment Portfolio) Second Amendment Directions, 2026RBI issues Directions on Minimum Capital Requirements for Market Risk under Basel III for Commercial BanksApplications invited from eligible candidates for the appointment to the post of State Chief Information CommissionerUnion Budget 2025-26One Nation One Election Proposal - 129th Constitutional Amendment BillTelecom Consumers Protection (13th Amendment) Regulations, 2026TRAI releases Telecom Consumer Protection (13th Amendment) Regulations, 2026Notification for Government Residence Rules 2026Supervisory Data Quality Index for Scheduled Commercial Banks (June 2026)Settlement Order in the matter of Adani Group CompaniesAdjudication Order in respect to Shri Shreedhar Yellaiah Kodam in the matter of Well Pack Papers and Containers LimitedReserve Bank of India (All India Financial Institutions - Classification, Valuation, and Operation of Investment Portfolio) Amendment Directions, 2026Reserve Bank of India (Payments Banks - Classification, Valuation, and Operation of Investment Portfolio) Second Amendment Directions, 2026RBI issues Directions on Minimum Capital Requirements for Market Risk under Basel III for Commercial BanksApplications invited from eligible candidates for the appointment to the post of State Chief Information CommissionerUnion Budget 2025-26One Nation One Election Proposal - 129th Constitutional Amendment Bill
AnalysisVidhiMonday, 14 September 2026

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

Cite this

Citations are auto-generated; verify before publishing. The analysis classification is PolicyDhara's, not the source's.

Research or analytical publication — an evidence-based assessment informing policy design and evaluation. Shapes the intellectual framework within which policy debates occur.

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

Keyboard Shortcuts

Navigate between policiesJ / K
Open focused policyEnter
Focus search/
Toggle light/darkD
Bookmark focused policyB
Go homeH
Show this help?
Close overlayEsc