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        Bills

        Clause 15 - Amendment of section 33AB.

        Finance Bill, 2020
        Chapter III
        DIRECT TAXES - Income-tax

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        Audit timing requirement for development account deduction now mandates audit and report filing by the specified deadline or deduction is disallowed. Deduction under section 33AB for deposits to tea, coffee and rubber development accounts is conditional on the business accounts being audited by an accountant (as defined) and the audit report being furnished by the specified filing deadline referred to in section 44AB; failure to meet the audit and report furnishing requirement by that specified date renders the deduction inadmissible.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Audit timing requirement for development account deduction now mandates audit and report filing by the specified deadline or deduction is disallowed.

                              Deduction under section 33AB for deposits to tea, coffee and rubber development accounts is conditional on the business accounts being audited by an accountant (as defined) and the audit report being furnished by the specified filing deadline referred to in section 44AB; failure to meet the audit and report furnishing requirement by that specified date renders the deduction inadmissible.


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