https://www.taxtmi.com/acts?id=38268 Deduction under section 80-IA is conditional on the undertaking's accounts being audited by an accountant as defined under the Explanation to section 288 and the audit report being furnished before the specified date referred to in section 44AB; failure to complete and furnish the audit by that specified date renders the deduction not admissible. en-us Sat, 01 Feb 2020 16:39:12 +0530 Sat, 01 Feb 2020 16:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38268 Deduction under section 80-IA is conditional on the undertaking's accounts being audited by an accountant as defined under the Explanation to section 288 and the audit report being furnished before the specified date referred to in section 44AB; failure to complete and furnish the audit by that specified date renders the deduction not admissible. Act-Rules Bill Sat, 01 Feb 2020 16:39:12 +0530 https://www.taxtmi.com/acts?id=38268