Income Tax Law
Rules 2026/ Rule 68
Income-tax Rules, 2026

Rule 68Furnishing of report under section 146

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026
Report of an accountant as defined in section 515(3)(b), which is required to be furnished by the assessee under section 146(3)(c) along with the return of income shall be in Form No. 34.
This rule refers to
§ 146 Deduction in respect of additional employee cost
§ 146 Deduction in respect of additional employee cost
§ 515 Appearance by authorised representative