44ab tax audit limit for 1.4.12 to 31.3.2013 must be 60lacs

This query is : Resolved 

06 November 2012 PLEASE GUIDE ON ABOVE MATTER.. I HAVE READ THAT RS 1 CRORE LIMIT IS APPLICABLE FROM 1.4.13 MEANS FROM F.Y 2013-14 AND NOT ASSESSMENT YEAR 2013-14

IS IT TRUE???
PLEASE REPLY

06 November 2012 it means A.Y. 2013-14.
so F.Y 2012-13


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