- 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.
