Section Text
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.