Latest info. regarding the 'specified date' as per sec. 44ab

I have learnt that the specified date as per section 44AB of the income tax act shall be

    a) in case of any assessee being company, 30th november of the relevant assessment  year ;

    b) in case of any other assessee, it shall be 31st of oct of the relevant Assessment year

However,  as per info. in the web page: "/books/tax_audit_guide/Chapter_5.asp

i found that there is nothing which resembles 30th of november of  the assessment year in case of companies; it says that the specified date u/s 44AB shall be 31st oct, of the assessment year no matter what kind of assessee the organisation is.

I would like to have clear, latest info. pertaining to this.

Replies (1)

Please go through the Explanation to Sec 44AB of Income tax Act,

Explanation.—For the purposes of this section,—

           (i)  “accountant” shall have the same meaning as in the Explanation below sub-section (2) of section 288;

      23 [(ii)  “specified date”, in relation to the accounts of the assessee of the previous year relevant to an assessment year, means the  24 [30th day of September] of the assessment year.]]

Amendment to the Specfied date is effective 01.04.2008 ( amendment by Finance act 2008).

 

The provisions you have mentioned were withdrawn 3 years back

 

 

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