Section 23 - Amendment of section 44AB - Finance Act, 2003

23. Amendment of section 44AB.- In section 44AB of the Income-tax Act, with effect from the 1st day of April, 2004,- (a) in clause (c) , after the word, figures and letters "section 44AF", the words, figures and letters "or section 44BB or section 44BBB" shall be inserted; (b) in the first proviso, for the words, figures and letters "section 44BB or section 44BBA or section 44BBB", the word, figures and letters "section 44BBA" shall be substituted.