https://www.taxtmi.com/acts?id=38257 Non-residents (other than companies) and foreign companies liable under the special provision for royalties must obtain an accounts audit and furnish the audit report before the specified date referred to in section 44AB (i.e., one month prior to the due date for filing under sub-section (1) of section 139) and no longer merely furnish the report along with the return; the amendment takes effect from 1st April, 2020 and applies to the assessment year 2020-2021 and subsequent years. en-us Sat, 01 Feb 2020 16:27:21 +0530 Sat, 01 Feb 2020 16:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38257 Non-residents (other than companies) and foreign companies liable under the special provision for royalties must obtain an accounts audit and furnish the audit report before the specified date referred to in section 44AB (i.e., one month prior to the due date for filing under sub-section (1) of section 139) and no longer merely furnish the report along with the return; the amendment takes effect from 1st April, 2020 and applies to the assessment year 2020-2021 and subsequent years. Act-Rules Bill Sat, 01 Feb 2020 16:27:21 +0530 https://www.taxtmi.com/acts?id=38257