RULE 291 INCOME-TAX RULES 2026 Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund.

Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund.

291. The report of audit of the accounts of an assessee, which is required to be furnished under paragraph 2 of Schedule X to the Act read with section 49, shall be in Form No. 183.