The previous page is sending you to http://law.incometaxindia.gov.in/DIT/HtmlFileProcess.aspx?FooterPath=D:%5CWebSites%5CDITTaxmann%5CAct2010%5CDirectTaxLaws%5CITACT%5CHTMLFiles%5C2011&DFile=section44ad.htm&tar=top.

 If you do not want to visit that page, you can return to the previous page.