Income Tax Law
Rules 2026/ Rule 28
Income-tax Rules, 2026

Rule 28Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 51

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026
The report of audit of the accounts of an assessee, other than a company or a co-operative society, under section 44(6) or section 51(7), shall be furnished in Form No. 6.
This rule refers to
§ 44 Amortisation of certain preliminary expenses
§ 44 Amortisation of certain preliminary expenses
§ 51 Amortisation of expenditure for prospecting certain minerals
§ 51 Amortisation of expenditure for prospecting certain minerals