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    <title>Amendment of section 44AA</title>
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    <description>The amendment inserts the words &quot;or section 44BB or section 44BBB&quot; after the existing reference to section 44AF in sub section (2), clause (iii) of section 44AA, thereby extending the record keeping obligation under section 44AA to persons covered by those specified presumptive taxation provisions, effective from the first day of April, 2004.</description>
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      <description>The amendment inserts the words &quot;or section 44BB or section 44BBB&quot; after the existing reference to section 44AF in sub section (2), clause (iii) of section 44AA, thereby extending the record keeping obligation under section 44AA to persons covered by those specified presumptive taxation provisions, effective from the first day of April, 2004.</description>
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