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        F. Acts / Amendment Acts

        Section 13 - Amendment of section 44AB

        Finance Act, 1985
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Audit requirement: proviso to section 44AB amended to omit the words 'by an accountant', changing the proviso text. The Finance Act, 1985 amends the proviso to section 44AB by omitting the words 'by an accountant', restricting the change to the textual deletion of those words from the proviso without altering other terms of section 44AB in this amendment.
                        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.

                              Audit requirement: proviso to section 44AB amended to omit the words "by an accountant", changing the proviso text.

                              The Finance Act, 1985 amends the proviso to section 44AB by omitting the words "by an accountant", restricting the change to the textual deletion of those words from the proviso without altering other terms of section 44AB in this amendment.


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