# The Finance Act, 2020, Section 24: Amendment of Section 44DA

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/24/

## Text

Amendment of section 44DA. 24. In section 44DA of the Income-tax Act, in sub-section (2), for the words "and furnish along with the return of income,", the words, figures and letters "before the specified date referred to in section 44AB and furnish by that date" shall be substituted.

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