Amendment of section 80JJAA.

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..... brackets, figures and letters the report of the accountant, as defined in the Explanation below sub-section (2) of section 288, before the specified date referred to in section 44AB shall be substituted. - Clause 39 of the Bill seeks to amend section 80JJAA of the Income-tax Act relating to deduction in respect of employment of new employees. Sub-section (1) of the said section provides that wher .....

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..... d to amend the said clause (c) so as to provide that the deduction under sub-section (1) shall not be allowed unless the assessee furnishes the report of the accountant, as defined in the Explanation to section 288 before the specified date referred to in section 44AB (i.e. one month prior to the due date for filing of return under subsection (1) of section 139) giving such particulars in the repo .....

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