Kindly interpret this prov. of sec. 44ab for a pvt. ltd. co. having T.O. less than 1 crore.

Provided 63[also] that in a case where such person is required by or under any other law to get his accounts audited, it shall be sufficient compliance with the provisions of this section if such person gets the accounts of such business or profession audited under such law before the specified date and furnishes by that date the report of the audit as required under such other law and a further report by an accountant in the form prescribed under this section.