Thresholds in section 44AA raised for specified monetary limits, changing eligibility and applicability under subsection (2). 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).