Amendment of section 80-IB.

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Full Text of the Document

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.... particulars, as may be prescribed, duly signed and verified by an accountant, as defined in the Explanation below sub-section (2) of section 288, before the specified date referred to in section 44AB, certifying that the deduction has been correctly claimed."; (b) in sub-section (7B), in clause (b), for sub-clause (iii), the following sub-clause shall be substituted, namely:- "(iii) the assess....