Amendment of section 80-IB.

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..... (iii ) the assessee furnishes the report of audit in such form and containing such particulars, as may be prescribed, duly signed and verified by an accountant, as defined in the Explanation below sub-section (2 ) of section 288, before the specified date referred to in section 44AB, certifying that the deduction has been correctly claimed. ; .....

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..... s may be prescribed, duly signed and verified by an accountant, as defined in the Explanation below sub-section (2 ) of section 288, before the specified date referred to in section 44AB, certifying that the deduction has been correctly claimed. ; (d ) in sub-section (11C ), for clause (iv ), the following clause shall be substituted, namely: .....

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..... dit in such form and containing such particulars, as may be prescribed, and duly signed and verified by an accountant, as defined in the Explanation below sub-section (2) of section 288 before the specified date referred to in section 44AB. This amendment will take effect from 1st April, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment yea .....

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