RULE 171 INCOME-TAX RULES 2026
Forms for report of audit or inventory valuation under section 268(5).
171. (1) The report of audit of the accounts of an assessee, which is required to be furnished under section 268(5)(i), shall be in Form No. 100.
(2) The report of inventory valuation of an assessee, which is required to be furnished under section 268(5)(ii), shall be in Form No. 101.