https://www.taxtmi.com/article/detailed?id=1235 No penalty under 271B arises if the tax audit report under 44AB is obtained on or before the due date for furnishing the return, because annexureless forms remove the requirement to attach the report; absence of the report on or before the due date attracts the penal provisions. en-us Tue, 05 Apr 2011 18:20:26 +0530 Tue, 05 Apr 2011 18:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1235 No penalty under 271B arises if the tax audit report under 44AB is obtained on or before the due date for furnishing the return, because annexureless forms remove the requirement to attach the report; absence of the report on or before the due date attracts the penal provisions. Articles Income Tax Tue, 05 Apr 2011 18:20:26 +0530 https://www.taxtmi.com/article/detailed?id=1235