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    <title>Amendment of section 44AE</title>
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    <description>Amendment permits deductibility of partner salary and interest from income computed under section 44AE, subject to the conditions and limits in clause (b) of section 40 and deemed effective from the first day of April, 1994; subsection (6) of section 44AE is omitted.</description>
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      <description>Amendment permits deductibility of partner salary and interest from income computed under section 44AE, subject to the conditions and limits in clause (b) of section 40 and deemed effective from the first day of April, 1994; subsection (6) of section 44AE is omitted.</description>
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