Furnishing deadline change: require specified information to be furnished before the audit-specified date, not with the return. The amendment to section 44DA(2) replaces the obligation to 'furnish along with the return of income' with a requirement to furnish the specified information 'before the specified date referred to in section 44AB and furnish by that date,' shifting the compliance deadline from return filing to the audit-related specified date.
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Provisions expressly mentioned in the judgment/order text.
Furnishing deadline change: require specified information to be furnished before the audit-specified date, not with the return.
The amendment to section 44DA(2) replaces the obligation to "furnish along with the return of income" with a requirement to furnish the specified information "before the specified date referred to in section 44AB and furnish by that date," shifting the compliance deadline from return filing to the audit-related specified date.
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