https://www.taxtmi.com/acts?id=38659 The amendment substitutes the phrase linking furnishing to submission "along with his return of income" with a requirement that the assessee furnish the relevant information "before the specified date referred to in section 44AB and the assessee furnishes by that date", thereby imposing a deadline-based obligation tied to the specified date in section 44AB rather than concurrent filing with the return. en-us Sat, 28 Mar 2020 10:09:22 +0530 Sat, 28 Mar 2020 10:09:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38659 The amendment substitutes the phrase linking furnishing to submission "along with his return of income" with a requirement that the assessee furnish the relevant information "before the specified date referred to in section 44AB and the assessee furnishes by that date", thereby imposing a deadline-based obligation tied to the specified date in section 44AB rather than concurrent filing with the return. Act-Rules F. Acts / Amendment Acts Sat, 28 Mar 2020 10:09:22 +0530 https://www.taxtmi.com/acts?id=38659