Income Tax Law
Rules 2026/ Rule 43
Income-tax Rules, 2026

Rule 43Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026
The report of audit of accounts of a non-resident (not being a company) or a foreign company for computation of royalty and fee for technical services, which is required to be furnished under section 59(4), shall be in Form No. 24.
This rule refers to
§ 59 Computation of royalty and fee for technical services in hands of non-residents
§ 59 Computation of royalty and fee for technical services in hands of non-residents