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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Section 35E amended: Audit report now due by specified date in Section 44AB, not with return.</h1> Section 35E of the Income-tax Act has been amended by the Finance Act, 2020. In sub-section (6), the requirement for the assessee to furnish an audit report along with the return of income for the first year in which a deduction is claimed has been revised. The new provision mandates that the audit report must be furnished by the specified date referred to in section 44AB, rather than with the return of income.
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