(4)The provisions of sections 44-AA and 44-AB shall not apply in so far as they relate to the business referred to in sub-section (1) and in computing the monetary limits under those sections, the total turnover or, as the case may be, the income from the said business shall be excluded. ] [Inserted by Act 32 of 1994, Section 16 (w.e.f. 1.4.1994).]
