Furnishing deadline: taxpayers must submit required documents before the specified audit date to meet eligibility. The amendment substitutes the phrase requiring the assessee to furnish information "along with his return of income" with a requirement to furnish such ... Summary
Furnishing deadline: taxpayers must submit required documents before the specified audit date to meet eligibility.
The amendment substitutes the phrase requiring the assessee to furnish information "along with his return of income" with a requirement to furnish such information "before the specified date referred to in section 44AB" and to furnish it by that date, thereby making the specified audit-related deadline the operative deadline for compliance under sub-section (2).
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