Furnishing requirement under section 33AB now mandates submission before the specified date referred to in section 44AB.

The amendment replaces the requirement to furnish particulars "along with his return of income" with a requirement to furnish them "before the specified date referred to in section 44AB and the assessee furnishes by that date," thereby making the specified-date deadline under the audit provision the operative timing requirement for furnishing the particulars.

---

---

---