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Amendment of section 44AB.
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....st proviso, the following proviso shall be substituted with effect from the 1st day of April, 2024, namely:-- "Provided that this section shall not apply to a person, who declares profits and....
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....ection shall not apply to a person, who declares profits and gains for the previous year in accordance with the provisions of sub-section (1) of section 44AD or sub-section (1) of section 44ADA, as th....
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