https://www.taxtmi.com/acts?id=38270 Substituted provisions require that an assessee furnishing the specified deduction must provide a report of audit in the prescribed form and particulars, duly signed and verified by an accountant as defined in the relevant Explanation, and submitted before the specified audit filing date, certifying that the deduction has been correctly claimed. en-us Sat, 01 Feb 2020 16:40:48 +0530 Sat, 01 Feb 2020 16:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38270 Substituted provisions require that an assessee furnishing the specified deduction must provide a report of audit in the prescribed form and particulars, duly signed and verified by an accountant as defined in the relevant Explanation, and submitted before the specified audit filing date, certifying that the deduction has been correctly claimed. Act-Rules Bill Sat, 01 Feb 2020 16:40:48 +0530 https://www.taxtmi.com/acts?id=38270