Timing of accountant's report for export undertaking deductions moved to the prescribed pre-filing date, changing compliance obligation.

Amendment changes the procedural requirement for claiming the section 10A export-profit deduction by removing the need to furnish the accountant's report "along with the return of income" and instead requiring the prescribed accountant's certification to be furnished before the specified date referred to in section 44AB; the amendment affects the timing and manner of the certification without altering substantive entitlement rules and applies to assessment years commencing from the amendment's commencement.

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