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<h1>Income-tax Act Section 80JJAA updated: Accountant's report now due by section 44AB deadline, not with income return.</h1> Section 80JJAA of the Income-tax Act has been amended by the Finance Act, 2020. In sub-section (2), clause (c), the requirement for submitting the accountant's report has been revised. Previously, the report had to be submitted along with the return of income. Now, it must be submitted before the specified date mentioned in section 44AB. This change alters the timing for the submission of the accountant's report, aligning it with the deadline specified in section 44AB.