Amendment of section 44AD

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....amended by section 20 of the Finance (No. 2) Act, 2009][ 33 of 2009.], in the Explanation, in clause (b), in sub-clause (ii), for the words "forty lakh rupees", the words "sixty lakh rupees" shall be ....

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....ess of plying, hiring or leasing goods carriages referred to in section 44AE and whose total turnover or gross receipts in previous year does not exceed forty lakh rupees for the purpose of computing....