Income Tax Law
Income-tax Rules, 2026
Rule 291Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund
Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026
The report of audit of the accounts of an assessee, which is required to be furnished under paragraph 2 of Schedule X to the Act read with section 49, shall be in Form No. 183.
This rule refers to
§ Schedule X DEDUCTION FOR SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION”
§ 49 Site Restoration Fund
§ 49 Site Restoration Fund