Amendment of section 44AA.

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..... iv), the 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 inc .....

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..... 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 o .....

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