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Clause 13 - Amendment of section 44AB. - Finance Bill, 2012Extract Amendment of section 44AB. 13. In section 44AB of the Income-tax Act, (i) in clause (a), for the words sixty lakh rupees , the words one crore rupees shall be substituted with effect from the 1st day of April, 2013; (ii) in clause (b), for the words fifteen lakh rupees , the words twenty-five lakh rupees shall be substituted with effect from the 1st day of April, 2013; (iii) in the Explanation, in clause (ii), for the words, figures and letters the 30th day of September of the assessment year , the words, brackets and figures the due date for furnishing the return of income under sub-section (1) of section 139 shall be substituted.
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