Section 13 - Amendment of Section 44AB - Finance Act, 1995

13. Amendment of Section 44AB In section 44AB of the Income-tax Act, with effect from the 1st day of July, 1995, - (a) for the words obtain before , the words furnish by shall be substituted; (b) in the first proviso, the words, figures and letters section 44AC or shall be omitted; (c) in the second proviso, for the words obtains before , the words furnishes by shall be substituted.