Limit of Tax Audit u/s 44AB

Union Budget 2010 says :-

"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."

Kindly make clear is it applicable for A.Y. 2011-12 or A.Y. 2012-13

Thanks & regards

Saurabh AGgarwal