furnish the report of any audit referred to in section 44AB, or, where the report has been furnished prior to the furnishing of the return ... accompanied by the report of the audit referred to in section 44AB, or, where the report has been furnished prior to the furnishing
Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
section 288 before the specified date referred to in section 44AB and the person in receipt of the income furnishes by that date the report
provisions of this section [before the specified date referred to in section 44AB] or along with the return of income furnished in response
Section 44AB in The Income Tax Act, 1961
44AB. Audit of accounts of certain persons carrying on business or profession.
Every person,— (a) carrying
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 10AA, clause (b) of sub-section (1) of section 12A, section 44AB , section 44DA, section 50B, section 80-IA, section 80-IB, section ... Hindu undivided family
(a) Accounts are required to be audited under section 44AB of the Act;
Electronically under digital signature;
(b) Where total income assessable
section 288 [before the specified date referred to in section 44AB and the assessee furnishes by that date] the report of such audit
section 288 before the specified date referred to in section 44AB] indicating the computation of the net worth of the undertaking or division
Company should be taken as its turnover for the purpose of Section 44AB was wrongly cancelled by the Commissioner of Income-tax (Appeals) by applying ... year, the assessee was liable to get its accounts audited under Section 44AB of the Act and as he had failed to do so levied
