Filing timing for minimum alternate tax obligation shifted to before the specified audit reporting date under section 44AB. Amendment substitutes the filing-timing language in section 115JB(4), replacing the requirement to file "along with the return of income filed under ... Summary
Filing timing for minimum alternate tax obligation shifted to before the specified audit reporting date under section 44AB.
Amendment substitutes the filing-timing language in section 115JB(4), replacing the requirement to file "along with the return of income filed under sub-section (1) of section 139" with the requirement to file "before the specified date referred to in section 44AB."
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