Amendment of section 44AD.

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..... Explanation, in clause (b), after sub-clause (ii), the following provisos shall be inserted with effect from the 1st day of April, 2024, namely:-- 'Provided that where the amount or aggregate o .....

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..... amounts by a cheque drawn on a bank or by a bank draft, which is not account payee, shall be deemed to be the receipt in cash.'. -
Statute, statutory provisions legislation, law, enactment, A .....

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