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).
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.
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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