Amendment of section 44AB.

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..... th effect from the 1st day of April, 2017,- (i) in clause (b), for the words twenty-five lakh rupees , the words fifty lakh rupees shall be substituted; (ii) in clause (d),- (a) for the wo .....

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..... amely:- (e) carrying on the business shall, if the provisions of sub-section (4) of section 44AD are applicable in his case and his income exceeds the maximum amount which is not chargeable to inc .....

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