Exclusion from audit requirement clarifies that persons with specified presumptive or special-scheme incomes are not covered by audit provisions. Amendment substitutes the proviso to section 44AB to exclude from its audit requirement persons deriving incomes covered by sections 44AC, 44B, 44BB, 44BBA and 44BBB, effective from the later of the stated effective date or the date the relevant special-income provision came into force; the substitution also inserts a further proviso marker for subsequent qualifying language.