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    <title>Amendment of section 32AB.</title>
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    <description>Deduction under the investment deposit provision is conditioned on the business or professional accounts being audited by the prescribed accountant and the audit report being furnished on or before the specified pre return date referenced in the return filing framework, replacing the prior requirement to furnish the report along with the return; the amendment takes effect from 1st April, 2020 and applies to the 2020-2021 assessment year and thereafter.</description>
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      <description>Deduction under the investment deposit provision is conditioned on the business or professional accounts being audited by the prescribed accountant and the audit report being furnished on or before the specified pre return date referenced in the return filing framework, replacing the prior requirement to furnish the report along with the return; the amendment takes effect from 1st April, 2020 and applies to the 2020-2021 assessment year and thereafter.</description>
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