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<h1>Amendment to Section 211: Clarifies criteria for assessees declaring profits under Sections 44AD and 44ADA of Income-tax Act.</h1> Section 211 of the Income-tax Act has been amended by the Finance Act, 2017. In sub-section (1), clause (b), the phrase 'an eligible assessee in respect of an eligible business referred to in section 44AD' is replaced with 'an assessee who declares profits and gains in accordance with the provisions of sub-section (1) of section 44AD or sub-section (1) of section 44ADA, as the case may be.' This amendment clarifies the criteria for assessees declaring profits under specific sections of the Act.