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    <title>Amendment of section 44AB.</title>
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    <description>The amendment raises the monetary thresholds that trigger mandatory tax audit applicability for specified categories of taxpayers and substitutes the fixed assessment year date in the Explanation with the due date for furnishing the return of income under sub section (1) of section 139, making the audit cut off coterminous with the statutory return filing deadline.</description>
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      <description>The amendment raises the monetary thresholds that trigger mandatory tax audit applicability for specified categories of taxpayers and substitutes the fixed assessment year date in the Explanation with the due date for furnishing the return of income under sub section (1) of section 139, making the audit cut off coterminous with the statutory return filing deadline.</description>
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