Income-tax Rules, 2026

Rule 188Report of audit in case of registered non-profit organisations under section 348

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

The report of the audit of the accounts, required to be furnished under section 348, shall be furnished in Form No. 112, one month prior to the due date of furnishing the return of income under section 263(1).

This rule refers to

§ 263 Return of income.

§ 348 Audit