Presumptive taxation threshold increased, updating audit applicability and substituting references to the professionals' presumptive scheme. Amendment raises the audit-triggering threshold, substitutes references from the earlier presumptive scheme to the scheme applicable to professionals, replaces the term business with profession where specified, and inserts a clause making the audit obligation for carrying on business contingent on the applicability of a specified presumptive-subsection and the taxpayer's income exceeding the maximum non-taxable amount in a previous year.