https://www.taxtmi.com/acts?id=38256 The amendment to section 44AB provides that where a person's aggregate cash receipts and aggregate cash payments in a previous year do not each exceed the prescribed small proportion of total receipts and payments, the clause (a) audit threshold will be treated as replaced by a higher threshold; additionally, the Explanation is amended to define the specified date as one month prior to the due date for furnishing the return under section 139(1). en-us Sat, 01 Feb 2020 16:26:19 +0530 Sat, 01 Feb 2020 16:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38256 The amendment to section 44AB provides that where a person's aggregate cash receipts and aggregate cash payments in a previous year do not each exceed the prescribed small proportion of total receipts and payments, the clause (a) audit threshold will be treated as replaced by a higher threshold; additionally, the Explanation is amended to define the specified date as one month prior to the due date for furnishing the return under section 139(1). Act-Rules Bill Sat, 01 Feb 2020 16:26:19 +0530 https://www.taxtmi.com/acts?id=38256