https://www.taxtmi.com/circulars?id=2891 Where the statutory obligation to maintain books and obtain a tax audit and to furnish an auditor's report under the presumptive income provisions was inserted retrospectively after the prescribed filing date, affected assessees may furnish the required audit report anytime before completion of assessment for that year, and such filing will be treated as deemed compliance with the original filing requirement. en-us Fri, 09 Feb 2001 00:00:00 +0530 Sat, 09 Aug 2008 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2891 Where the statutory obligation to maintain books and obtain a tax audit and to furnish an auditor's report under the presumptive income provisions was inserted retrospectively after the prescribed filing date, affected assessees may furnish the required audit report anytime before completion of assessment for that year, and such filing will be treated as deemed compliance with the original filing requirement. Circulars Income Tax Fri, 09 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2891