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        F. Acts / Amendment Acts

        Section 20 - Amendment of section 35E.

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

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        Audit reporting deadline: claim for tax deduction requires audit report furnished before the specified audit filing date. The amendment requires that the audit report necessary to claim the deduction under section 35E be obtained and furnished before the specified audit filing deadline referenced in the audit provisions, and that the report be furnished for the first year in which the deduction is claimed by that date.
                        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 reporting deadline: claim for tax deduction requires audit report furnished before the specified audit filing date.

                              The amendment requires that the audit report necessary to claim the deduction under section 35E be obtained and furnished before the specified audit filing deadline referenced in the audit provisions, and that the report be furnished for the first year in which the deduction is claimed by that date.


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