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        F. Acts / Amendment Acts

        Section 28 - Amendment of section 44AB

        Finance Act, 2001
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Specified date definition clarified: fixes 31st October of the assessment year as the accounts cutoff for compliance. The Finance Act, 2001 amends section 44AB by specifying that the 'further report' must be furnished 'by an accountant' and by redefining 'specified date' in the Explanation to mean the 31st day of October of the assessment year, thereby fixing the deadline that governs account-related compliance and reporting under the provision.
                          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 definition clarified: fixes 31st October of the assessment year as the accounts cutoff for compliance.

                                The Finance Act, 2001 amends section 44AB by specifying that the "further report" must be furnished "by an accountant" and by redefining "specified date" in the Explanation to mean the 31st day of October of the assessment year, thereby fixing the deadline that governs account-related compliance and reporting under the provision.


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