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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Income-tax Act's Section 44AB: Changes in Assessment Year References and 'Specified Date' Definition.</h1> Section 44AB of the Income-tax Act has been amended effective April 1, 1989. The amendment removes certain references to assessment years starting from April 1, 1985, in clauses (a) and (b). It replaces the phrase 'such previous year or years' with 'such previous year.' Additionally, the definition of 'specified date' in the Explanation is revised to mean December 31 for companies and October 31 for other cases, concerning the accounts of the previous year relevant to an assessment year.
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