Section 139(9)(b) in The Income Tax Act, 1961

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Union of India - Subsection

Section 139(9)(b) in The Income Tax Act, 1961

(b)the return is accompanied by a statement showing the computation of the tax payable on the basis of the return;

(bb)the return is accompanied by the report of the audit referred to in section 44AB, or, where the report has been furnished prior to the furnishing of the return, by a copy of such report together with proof of furnishing the report;

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Union of India - Subsection

Section 139(9)(b) in The Income Tax Act, 1961