Amendment of Section 44ab
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.