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    <title>Amendment of section 33AB.</title>
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    <description>The amendment replaces the requirement to furnish particulars &quot;along with his return of income&quot; with a requirement to furnish them &quot;before the specified date referred to in section 44AB and the assessee furnishes by that date,&quot; thereby making the specified-date deadline under the audit provision the operative timing requirement for furnishing the particulars.</description>
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      <description>The amendment replaces the requirement to furnish particulars &quot;along with his return of income&quot; with a requirement to furnish them &quot;before the specified date referred to in section 44AB and the assessee furnishes by that date,&quot; thereby making the specified-date deadline under the audit provision the operative timing requirement for furnishing the particulars.</description>
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