The following other sections under the Income Tax Act of 1961 also lay down regulations related to an income tax audit in India:
Section 44BB: For Non-Resident Indians (NRIs) involved in the business specializing in the mineral oils industry, like exploration.
Section 44BBB: International Company that is involved in the business of civil construction etc. or in specific power projects.
Section 44AD: Any business except those businesses that are specified under Section 44AE.
Section 44ADA: This section covers the regulations with regard to the income tax audits for eligible professionals.
Section 44AE: This section focuses on businesses specializing in leasing, hiring, and plying of goods carriages.