AMENDMENT OF SECTION 44-AE -In Section 44-AE of the Income Tax Act-, in sub- section
2), with effect from the 1st day of April, 2003,- (a) in clause (i), for the words "two thousand rupees", the words "three thousand five hundred rupees" shall be substituted, (b) in clause (ii), for the words "one thousand eight hundred rupees", the words "three thousand one hundred and fifty rupees" shall be substituted.