Timing requirement for depreciation allowance now requires furnishing the claim before the specified audit deadline. The amendment substitutes the phrase linking furnishing to submission 'along with his return of income' with a requirement that the assessee furnish the relevant information 'before the specified date referred to in section 44AB and the assessee furnishes by that date', thereby imposing a deadline-based obligation tied to the specified date in section 44AB rather than concurrent filing with the return.