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Amendment of section 50B.

..... turn 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. Clause 26 of the Bill seeks to amend section 50B of the Income-tax Act relatin .....

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..... dertaking or division, as the case may be, has been correctly arrived at in accordance with the provisions of this section. It is proposed to amend the said sub-section (3) so as to provide that every assessee, in the case of slump sale, shall furnish in the prescribed form a report of an accountant as defined in the Explanation below sub-section (2) of section 288 before the specified date as ref .....

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