AMENDMENT OF SECTION 44AB In section 44AB of the Income-tax Act, with effect from the day of July, 1995,"
a) for the words "obtain before", the words 'furnished 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", words "furnishes by the" shall be substituted.