Section 79 - Amendment of section 295 - Taxation Laws (Amendment) Act, 1975

79. Amendment of section 295. In sub-section (2) of section 295 of the Income-tax Act, (i) after clause (dd), the following clause shall be inserted, namely: (dda) the matters specified in sub-sections (2) and (3) of section 44AA; ; (ii) after clause (e), the following clauses shall be inserted, namely: (ee) the conditions or limitations subject to which any payment of rent made by an assessee shall be deducted under section 80GG; (eea) the cases, the nature and value of assets, the limits and heads of expenditure and the outgoings, which are required to be prescribed under sub-section (6) of section 139; (eeb) the time within which any person may apply for the allotment of a permanent account number, the form and the manner in which such application may be made and the particulars which such application shall contain and the transactions with respect to which permanent account numbers shall be quoted on documents relating to such transactions under section 139A; (eec) the form of the report of audit and the particulars which such report shall contain under sub-section (2A) of section 142; ; (iii) after clause (mm), the following clause shall be inserted, namely: (mma) the form in which the statement under section 285B shall be delivered to the Income-tax Officer; .