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    <title>Amendment of section 80-IA.</title>
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    <description>Amendment revises section 80-IA(7) to replace the requirement to furnish information &quot;along with his return of income&quot; with a requirement that such information be furnished &quot;before the specified date referred to in section 44AB&quot; and that the assessee furnishes it by that date, thereby aligning the deduction&#039;s filing obligation with the audit filing deadline.</description>
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      <title>Amendment of section 80-IA.</title>
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      <description>Amendment revises section 80-IA(7) to replace the requirement to furnish information &quot;along with his return of income&quot; with a requirement that such information be furnished &quot;before the specified date referred to in section 44AB&quot; and that the assessee furnishes it by that date, thereby aligning the deduction&#039;s filing obligation with the audit filing deadline.</description>
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