https://www.taxtmi.com/acts?id=10660 Effective 1 April 2011, section 44AA(2) is amended to substitute certain cross-references so clause (iii) refers to section 44AE only, and to insert clause (iv) providing that where profits are deemed to be the profits and gains under section 44AD and the assessee claims lower income than the deemed amount, but total income exceeds the maximum non-taxable amount, the assessee falls within the scope of the provision. en-us Tue, 04 Aug 2009 17:08:06 +0530 Sat, 08 Aug 2009 12:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10660 Effective 1 April 2011, section 44AA(2) is amended to substitute certain cross-references so clause (iii) refers to section 44AE only, and to insert clause (iv) providing that where profits are deemed to be the profits and gains under section 44AD and the assessee claims lower income than the deemed amount, but total income exceeds the maximum non-taxable amount, the assessee falls within the scope of the provision. Act-Rules F. Acts / Amendment Acts Tue, 04 Aug 2009 17:08:06 +0530 https://www.taxtmi.com/acts?id=10660