Income-tax Rules, 2026

Rule 171Forms for report of audit or inventory valuation under section 268(5)

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

(1)The report of audit of the accounts of an assessee, which is required to be furnished under section 268(5)(i), shall be in Form No. 100.

(2)The report of inventory valuation of an assessee, which is required to be furnished under section 268(5)(ii), shall be in Form No. 101.

This rule refers to

§ 268 Procedure for assessment