Amendment of section 44AA.
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....he following clause shall be substituted with effect from the 1st day of April, 2017, namely:- "(iv) where the provisions of sub-section (4) of section 44AD are applicable in his case and his income....
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....e provisions of sub-section (4) of section 44AD are applicable in his case and his income exceeds the maximum amount which is not chargeable to income-tax, keep and maintain such books of account and ....