Income Tax Law
Rules 2026/ Rule 67
Income-tax Rules, 2026

Rule 67Form of particulars to be furnished along with return of income for claiming deduction under section 144

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026
The particulars, which are required to be furnished by the assessee along with the return of income regarding the amount credited to a Special Economic Zone Reinvestment Allowance Reserve Account and utilisation of the said amount shall be in Form No. 33.
This rule refers to
§ 144 Special provisions in respect of newly established Units in Special Economic Zones