Amendment of section 44AD.
15. In section 44AD of the Income-tax Act [as amended by section 20 of the Finance (No. 2) Act, 2009 (33 of 2009)], in the Explanation, in clause (b), in sub-clause (ii), for the words forty lakh rupees, the words sixty lakh rupees shall be substituted with effect from the 1st day of April, 2011.
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