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of <h1>Finance Act 2020 amends Income-tax Act: Section 10A document submission now due before section 44AB specified date.</h1> Section 10A of the Income-tax Act has been amended by the Finance Act, 2020. In sub-section (5), the requirement to submit certain documents 'along with the return of income' has been removed. Additionally, a new requirement specifies that these documents must be submitted before the specified date as referred to in section 44AB, following section 288.
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