# The Finance Act, 1988, Section 45: Amendment of section 271B

- Act: The Finance Act, 1988 (Act 26 of 1988)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1988/section/45/

## Text

Amendment of section 271B 45. In section 271B of the Income-tax Act, after the words, figures and letters "or obtain a report of such audit as required under section 44AB", the words, brackets and figures "or furnish the said report along with the return of his Income filed under sub-section (1) of section 139, or along with the return of income furnished in response to a notice under clause (i) of sub-section (1) of section 142" shall be inserted with effect from the 1st day of April, 1989. [Finance Act, 1988] © Copyright. Taxmann Publications Pvt. Ltd.

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