Amendment of section 40.

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..... clause (v), in item (a), with effect from the 1st day of April, 2025, -- (a) for the letters and figures "Rs. 3,00,000", the letters and figures "Rs. 6,00,000" shall be substituted; (b) for the le .....

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..... lause (v) of clause (b) of the said section 40 so as to increase the limit of remuneration to working partners, which is allowable as deduction such that on the first Rs 6,00,000 of the book-profit or .....

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