Audit report requirement: tax returns must be filed accompanied by the audit report obtained under section 44AB. The amendment requires that an income-tax return be accompanied by the report of any audit obtained under section 44AB, inserting that requirement into ... Summary
Audit report requirement: tax returns must be filed accompanied by the audit report obtained under section 44AB.
The amendment requires that an income-tax return be accompanied by the report of any audit obtained under section 44AB, inserting that requirement into sub-section (6A) and adding an Explanation clause (bb) to clarify that the return is accompanied by the audit report.
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