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Sec 269t,sec 269stand sec 269ss and 40a(3)
sec 269st and sec 269ss and sec 269t and sec 40a(3) provision applicable for sec 44ab audit it assessee only or sec 44ada,sec 44ad,sec 44ae both it persons under it act.
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Sec 269ss , 269st & 269 t applicable to a assessee irrespective of the facts that assessee get books audited or not.
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