Amendment of section 44AB.

14. In section 44AB of the Income-tax Act, with effect from the 1st day of April, 2011,

          (a)  in clause (a), for the words forty lakh rupees, the words sixty lakh rupees shall be substituted;

          (b)  in clause (b), for the words ten lakh rupees, the words fifteen lakh rupees shall be substituted.