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          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.

          <h1>Report of the accountant timing changed - must be filed before the specified audit date instead of with the return.</h1> The timing requirement for the report of the accountant under section 80JJAA(2)(c) is amended: instead of being furnished alongwith the return of income, the report of the accountant, as defined in the Explanation below sub-section (2) of section 288, must be furnished before the specified date referred to in section 44AB.

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