Filing deadline alignment: taxpayers must submit supporting details for 80-IA claims before the audit filing date. Amendment revises section 80-IA(7) to replace the requirement to furnish information 'along with his return of income' with a requirement that such information be furnished 'before the specified date referred to in section 44AB' and that the assessee furnishes it by that date, thereby aligning the deduction's filing obligation with the audit filing deadline.