https://www.taxtmi.com/acts?id=41386 The amendment substitutes the first proviso to section 44AB, excluding persons who declare profits and gains under sub section (1) of section 44AD or sub section (1) of section 44ADA from the applicability of section 44AB, thereby making the audit requirement inapplicable to such presumptive taxpayers, effective from 1 April 2024. en-us Thu, 30 Mar 2023 14:54:44 +0530 Sat, 01 Apr 2023 16:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41386 The amendment substitutes the first proviso to section 44AB, excluding persons who declare profits and gains under sub section (1) of section 44AD or sub section (1) of section 44ADA from the applicability of section 44AB, thereby making the audit requirement inapplicable to such presumptive taxpayers, effective from 1 April 2024. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 14:54:44 +0530 https://www.taxtmi.com/acts?id=41386