# The Finance Act, 2020, Section 26: Amendment of Section 50B

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/26/

## Text

Amendment of section 50B. 26. In section 50B of the Income-tax Act, in sub-section (3), for the words, brackets and figures "along with the return of income, a report of an accountant as defined in the Explanation below sub-section (2) of section 288,", the words, brackets, figures and letters "a report of an accountant as defined in the Explanation below sub-section (2) of section 288 before the specified date referred to in section 44AB" shall be substituted.

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