Amendment of section 44AB.

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..... t proviso, the following proviso shall be substituted with effect from the 1st day of April, 2024, namely: Provided that this section shall not apply to a person, who declares profits and gains .....

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..... not apply to a person, who declares profits and gains for the previous year in accordance with the provisions of sub-section (1) of section 44AD or sub-section (1) of section 44ADA, as the case may b .....

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