Amendment of section 44AB.

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....e 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 gains for the previo....

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....rson, 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 the case may be. This amendment....