# The Finance Act, 2020, Section 39: Amendment of Section 80JJAA

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/39/

## Text

Amendment of section 80JJAA. 39. In section 80JJAA of the Income-tax Act, in sub-section (2), in clause (c), for the words, brackets and figures "alongwith the return of income the report of the accountant as defined in the Explanation below sub-section (2) of section 288", the words, brackets, figures and letters "the report of the 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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