Amendment of section 44AE

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....t, for sub-section (2), the following sub-section shall be substituted with effect from the 1st day of April, 2011, namely:—          "(2) For the purposes of s....

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....i) other than a heavy goods vehicle, shall be an amount equal to four thousand five hundred rupees for every month or part of a month during which the goods carriage is owned by the assessee in the pr....