Amendment of section 44AB
Section 28 of the Finance Act, 2001 deals with amendment of section 44AB. 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;
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.’.
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Section 28, The Finance Act, 2001.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 28
What does Section 28 of the Finance Act deal with?
Section 28 of the Finance Act is headed "Amendment of section 44AB". 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;
How do I find court cases under Section 28 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2001 28, section 28 Finance Act 2001, section 28 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 28 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 44AB (Audit of accounts of certain persons carrying on business or profession), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When was the Finance Act enacted?
Finance Act was enacted in 2001. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule5812 words
- 49. Substitution of new sections for section 922093 words
- 2. Income-tax1972 words
- 5. Amendment of section 101262 words
- 44. Amendment of section 80-IA857 words
- 52. Substitution of new section for section 115AC851 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.