Income Tax Law
Rules 2026/ Rule 69
Income-tax Rules, 2026

Rule 69Report of accountant to be furnished under section 147(4)(a)

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026
The report of the accountant, as defined in section 515(3)(b), which is required to be furnished by the assessee under section 147(4)(a), shall be in Form No. 35
This rule refers to
§ 147 Deductions for income of Offshore Banking Units and Units of International Financial Services Centre
§ 147 Deductions for income of Offshore Banking Units and Units of International Financial Services Centre
§ 515 Appearance by authorised representative