# The Finance Act, 2020, Section 14: Amendment of Section 32AB

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/14/

## Text

Amendment of section 32AB. 14. In section 32AB of the Income-tax Act, in sub-section (5), for the words "and the assessee furnishes, along with his return of income,", the words, figures and letters "before the specified date referred to in section 44AB and the assessee furnishes by that date" shall be substituted.

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