https://www.taxtmi.com/acts?id=49536 Amendment revises the proviso to permit time extensions only as allowed by the competent authority, requires that no deduction be allowed unless the assessee furnishes a prescribed-form certificate with the return certifying correct claim of the deduction, and defines "competent authority" to mean the authority authorised to regulate payments and dealings in foreign exchange. en-us Sat, 22 Feb 2025 11:12:47 +0530 Sat, 22 Feb 2025 11:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49536 Amendment revises the proviso to permit time extensions only as allowed by the competent authority, requires that no deduction be allowed unless the assessee furnishes a prescribed-form certificate with the return certifying correct claim of the deduction, and defines "competent authority" to mean the authority authorised to regulate payments and dealings in foreign exchange. Act-Rules F. Acts / Amendment Acts Sat, 22 Feb 2025 11:12:47 +0530 https://www.taxtmi.com/acts?id=49536