https://www.taxtmi.com/acts?id=38664 The amendment requires that the audit report be furnished by the specified date referred to in section 44AB and that the assessee furnish, for the first year in which the deduction under section 35D is claimed, the report of such audit by that date, replacing the prior requirement of furnishing the report along with the return for the first year in which the deduction is claimed. en-us Sat, 28 Mar 2020 10:11:36 +0530 Sat, 28 Mar 2020 10:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38664 The amendment requires that the audit report be furnished by the specified date referred to in section 44AB and that the assessee furnish, for the first year in which the deduction under section 35D is claimed, the report of such audit by that date, replacing the prior requirement of furnishing the report along with the return for the first year in which the deduction is claimed. Act-Rules F. Acts / Amendment Acts Sat, 28 Mar 2020 10:11:36 +0530 https://www.taxtmi.com/acts?id=38664