Section 39 - Amendment of section 80JJAA. - Finance Act, 2020

Amendment of section 80JJAA. 39. In section 80JJAA of the Income-tax Act, in sub-section (2), in clause (c), for the words, brackets and figures alongwith the return of income the report of the accountant as defined in the Explanation below sub-section (2) of section 288 , the words, 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.