- 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.
