Part IIIAMENDMENT TO THE ELECTION COMMISSION (CONDITIONS OF SERVICE OF ELECTION COMMISSIONERS AND TRANSACTION OF BUSINESS) ACT, 1991 (From Clause 144 )
Audit report requirement: certified audit report must accompany claims for industrial undertaking tax deductions, filed by the audit deadline. Substituted provisions require that an assessee furnishing the specified deduction must provide a report of audit in the prescribed form and particulars, ... Summary
Audit report requirement: certified audit report must accompany claims for industrial undertaking tax deductions, filed by the audit deadline.
Substituted provisions require that an assessee furnishing the specified deduction must provide a report of audit in the prescribed form and particulars, duly signed and verified by an accountant as defined in the relevant Explanation, and submitted before the specified audit filing date, certifying that the deduction has been correctly claimed.
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