Audit requirement: proviso to section 44AB amended to omit the words "by an accountant", changing the proviso text. The Finance Act, 1985 amends the proviso to section 44AB by omitting the words "by an accountant", restricting the change to the textual deletion of those ... Summary
Audit requirement: proviso to section 44AB amended to omit the words "by an accountant", changing the proviso text.
The Finance Act, 1985 amends the proviso to section 44AB by omitting the words "by an accountant", restricting the change to the textual deletion of those words from the proviso without altering other terms of section 44AB in this amendment.
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