Income Tax Act Amendments: Sections 44BB & 44BBB Limit Presumptive Taxation Benefits, Restrict Unabsorbed Depreciation & Loss Set-Off.

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....Section 44BB and 44BBB - Benefit of opt-in or opt-out from presumptive taxation to certain assessee has been now limiting through insertion of proviso for no set off of unabsorbed depreciation and brought forward loss.....