(6)Where the assessee is a person other than a company or a co-operative society, no deduction shall be admissible under sub-section (1) unless the accounts of the assessee for the year or years in which the expenditure specified in sub-section (2) is incurred have been audited by an accountant as defined in the Explanation below sub-section (2) of section 288, [before the specified date referred to in section 44AB and the assessee furnishes for the first year in which the deduction under this section is claimed, the report of such audit by that date] [Sub. for "and the assessee furnishes, along with his return of income for the first year in which the deduction under this section is claimed, the report of such audit" by the Act No. 12 of 2020, w.e.f. 1-4-2020.] in the prescribed form duly signed and verified by such accountant and setting forth such particulars as may be prescribed.
