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the assessee, before the due date of furnishing of return of income under sub-section...(1) of section 139, utilises the net consideration for...

(2) of section 44AA and gets his accounts audited and furnishes a report of such.... 38[(3) Notwithstanding anything contained in sub-section (2)...

the assessee referred to in clause (b), who is liable to pay advance tax under section...(1) of section 44AD or...

(1) of section 90 or sub-section (1) of section 90A applies to the payee and if...the payee has furnished a certificate...

with the National Bank any amount or amounts in an account (hereafter in this section...(2) of section 288 before the specified date referred to in...

furnish a statement of financial transaction or reportable account under sub-section...(1) of section 285BA, fails to furnish such statement within...

be assessed on their income from the business referred to in clause (a) of sub-section...referred to in clause (a) or clause (b). (3) Every notification issued under this...

2, or which is of the nature referred to in sub-section (4A) of section 11, tax...d) of sub-section (1) of...