Accountant's report timing changed-now to be furnished before the specified date under section 44AB, affecting section 50B compliance.

Amendment alters the procedural requirement for furnishing an accountant's report in relation to section 50B by replacing the phrase "along with the return of income" with a requirement that the report, as defined in the Explanation to sub-section (2) of section 288, be furnished before the specified date referred to in section 44AB.

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