Section 45 - Amendment of section 271B - Finance Act, 1988

45. Amendment of section 271B In section 271B of the Income-tax Act, after the words, figures and letters or obtain a report of such audit as required under section 44AB , the words, brackets and figures or furnish the said report along with the return of his income filed under sub-section (1) of section 139, or along with the return of income furnished in response to a notice under clause (i) of sub-section (1) of section 142 shall be inserted with effect from the 1st day of April, 1989.