# The Finance Act, 2001, Section 28: Amendment of section 44AB

- Act: The Finance Act, 2001
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2001/section/28/

## Text

Amendment of section 44AB. 28. In section 44AB of the Income-tax Act,— (a) in the second proviso, after the words "and a further report", the words "by an accountant" shall be inserted; (b) in the Explanation occurring at the end, for clause (ii), the following clause shall be substituted, namely:— ‘(ii) "specified date", in relation to the accounts of the assessee of the previous year relevant to an assessment year, means the 31st day of October of the assessment year.’. © Copyright. Taxmann Publications Pvt. Ltd.

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