Amendment of Section 80MM

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..... company) who is resident in India, shall be substituted; (ii) for the words received by it , the words received by the assessee shall be substituted; (iii) for the words Central Government , in both the places where they occur, the word Board shall be substituted; (iv) for the words there shall be allowed a deduction , the words there shall, in accordance with and subject to the provisions of this .....

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..... the assessee for the previous year have been audited by an accountant as defined in the Explanation below sub-section (2) of section 288, and the assessee furnishes, along with his return of income, the report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars as may be prescribed. . - statute, statutory provisions legislation, law .....

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