Audit threshold increase under section 44AB expands turnover limits triggering mandatory tax audits, effective from the specified assessment year. Amendment raises the statutory turnover thresholds that trigger the mandatory tax audit under section 44AB. With effect from the specified assessment year beginning 1st April, 2011, the amendment increases the turnover thresholds in clause (a) and clause (b) by substituting the earlier figures with higher amounts, thereby changing which taxpayers are subject to the audit requirement under the Income-tax Act.