Section 26 - Amendment of section 50B. - Finance Act, 2020

Amendment of section 50B. 26. In section 50B of the Income-tax Act, in sub-section (3), for the words, brackets and figures along with the return of income, a report of an accountant as defined in the Explanation below sub-section (2) of section 288, , the words, brackets, figures and letters a report of an 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.