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<h1>Thresholds in section 44AA raised for specified monetary limits, changing eligibility and applicability under subsection (2).</h1> Amendment increases monetary thresholds in section 44AA of the Income tax Act by substituting higher prescribed amounts in sub section (2), replacing both occurrences of the lower limit with a higher limit and both occurrences of the higher limit with an even greater limit, thereby altering the numeric thresholds determining the provision's scope and application under sub section (2).