Income earned by CA from audits will not be entitled to relief U/s. 80RR

RELEVANT PARAGRAPH

16. In construing the wording of a Section avowed purpose for which the section has been introduced has also to be considered. While introducing the Section, the purpose of the same has been clarified by the CBDT in para 48 vide Their Circular No- 22 dated 17.07.1969. which is reproduced below:-.

“48. The Finance Act, 1969 has inserted a new Section 80RR in the Income-tax Act with effect from Ist April

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