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        F. Acts / Amendment Acts

        Section 56 - Amendment of section 115JB.

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

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        Filing timing for minimum alternate tax obligation shifted to before the specified audit reporting date under section 44AB. Amendment substitutes the filing-timing language in section 115JB(4), replacing the requirement to file 'along with the return of income filed under sub-section (1) of section 139' with the requirement to file 'before the specified date referred to in section 44AB.'
                        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.

                              Filing timing for minimum alternate tax obligation shifted to before the specified audit reporting date under section 44AB.

                              Amendment substitutes the filing-timing language in section 115JB(4), replacing the requirement to file "along with the return of income filed under sub-section (1) of section 139" with the requirement to file "before the specified date referred to in section 44AB."


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