Tax Law Changes-Businesses (FY 2010-11):     Exemption for businesses established in SEZs and for 100% export oriented undertakings:     (No deduction under section 10B shall be allowed to any undertaking from the assessment year 2012-13)     Audit Report:     Audit report under section 44AB should be obtained on or before 30th Sept. of the assessment year, earlier this date was 31st Oct.     Payments for expenditure in excess of Rs. 20, 000:     The amendment is made for the disallowance expenditure in case of payments in excess of Rs.20, 000 which clarifies that the aggregate of all payments made to a person in a day will be considered for disallowance.     Five Year Tax Holiday to Hospitals:     With a view to encourage investments in hospitals in non-metro areas a deduction of 100% of profits from the business of the newly constructed hospital is allowed for five years.