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TypeBare Act JurisdictionCentral Government Enacted2001

Finance Act 2001 Section 28

Amendment of Section 44ab

~1 min read

https://sooperkanoon.com/act/34210

Bare act section · Research

About this section

Finance Act 2001 Section 28 is part of Finance Act 2001 - Amendment of Section 44ab. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 44AB of the Income-tax Act,-

(a) in the second proviso, after the words "and a further report", the words "by an accountant" shall be inserted ;

(b) in the Explanation occurring at the end, for clause (ii), the following clause shall be substituted, namely :-

'(ii) "specified date", in relation to the accounts of the assessee of the previous year relevant to an assessment year, means the 31st day of October of the assessment year.'.

Frequently asked questions

What does Finance Act 2001 Section 28 provide?

Section Section 28 of the Finance Act 2001 (Amendment of Section 44ab) is reproduced on this page as part of the Finance Act 2001. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act 2001 Section 28?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2001 Section 28. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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