Amendment of section 44AB
Amendment of section 44AB.
13. In section 44AB of the Income-tax Act, with effect from the 1st day of July, 1995,—
(a) for the words "obtain before", the words "furnish by" shall be substituted;
(b) in the first proviso, the words, figures and letters "section 44AC or" shall be omitted;
'(c) in the second proviso, for the words "obtain before", the words "furnishes by" shall be substituted.
[Finance Act, 1995]