Clause 20 - Amendment of section 35E. - Finance Bill, 2020

Amendment of section 35E. 20. In section 35E of the Income-tax Act, in sub-section (6), for the words and the assessee furnishes, along with his return of income for the first year in which the deduction under this section is claimed, the report of such audit , the words, figures and letters before the specified date refered to in section 44AB and the assessee furnishes for the first year in which the deduction under this section is claimed, the report of such audit by that date shall be substituted.