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        F. Acts / Amendment Acts

        Section 14 - Amendment of section 44AB

        Finance Act, 1988
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Specified date for accounts under section 44AB fixes company and non company cut offs for audit compliance. The amendment revises reporting language to apply to a single previous year and substitutes the Explanation to define the specified date for accounts: companies must use the 31st day of December of the assessment year and other assessees the 31st day of October of the assessment year.
                        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.

                              Specified date for accounts under section 44AB fixes company and non company cut offs for audit compliance.

                              The amendment revises reporting language to apply to a single previous year and substitutes the Explanation to define the specified date for accounts: companies must use the 31st day of December of the assessment year and other assessees the 31st day of October of the assessment year.


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