Section 48 - Amendment of Section 271B - Finance Act, 1995

48. Amendment of Section 271B In section 271B of the Income-tax Act, for the words, figures, letters and brackets obtain a report of such audit as required under section 44AB 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 , the words, figures and letters furnish a report of such audit as required under section 44AB shall be substituted with effect from the 1st day of July, 1995.