Filing deadline amended: Section 115VW requires timely submission before the specified date in section 44AB. The amendment revises the timing for compliance under section 115VW, replacing the prior linkage to filing the return for the previous year with a requirement that the submission be made before the specified date referred to in section 44AB, thereby aligning the obligation with the separate specified-date deadline.
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Filing deadline amended: Section 115VW requires timely submission before the specified date in section 44AB.
The amendment revises the timing for compliance under section 115VW, replacing the prior linkage to filing the return for the previous year with a requirement that the submission be made before the specified date referred to in section 44AB, thereby aligning the obligation with the separate specified-date deadline.
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