Amendment of Section 44aa
In section 44AA of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 1993, -
(a) for the words "twenty-five thousand", at both the places where they occur, the words "forty thousand" shall be substituted;
(b) for the words "two hundred and fifty thousand", at both the places where they occur, the words "five hundred thousand" shall be substituted.