https://www.taxtmi.com/acts?id=38249 Amendment makes the Site Restoration Fund deduction conditional on the business accounts being audited by a defined accountant and the audit report being furnished by the specified date referred to in the audit provisions (one month prior to the due date for filing the return); the deduction under subsection (1) is therefore admissible only if both audit and submission of the audit report occur before that specified date, with effect from the financial year commencing 1 April, 2020. en-us Sat, 01 Feb 2020 16:20:12 +0530 Sat, 01 Feb 2020 16:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38249 Amendment makes the Site Restoration Fund deduction conditional on the business accounts being audited by a defined accountant and the audit report being furnished by the specified date referred to in the audit provisions (one month prior to the due date for filing the return); the deduction under subsection (1) is therefore admissible only if both audit and submission of the audit report occur before that specified date, with effect from the financial year commencing 1 April, 2020. Act-Rules Bill Sat, 01 Feb 2020 16:20:12 +0530 https://www.taxtmi.com/acts?id=38249