Income-tax Rules, 2026

Rule 138Form of report for computation of adjusted total income by certain persons other than a company

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026

The report of an accountant as defined under section 515(3)(b), which is required to be furnished by the assessee under section 206(2)(j), shall be made in Form No. 67.

This rule refers to

§ 206 Special provision for minimum alternate tax and alternate minimum tax.

§ 515 Appearance by authorised representative