# The Finance Act, 2020, Section 35: Amendment of Section 80-IA

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/35/

## Text

Amendment of section 80-IA. 35. In section 80-IA of the Income-tax Act, in sub-section (7), 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.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.