RULE 43 INCOME-TAX RULES 2026
Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services.
43. The report of audit of accounts of a non-resident (not being a company) or a foreign company for computation of royalty and fee for technical services, which is required to be furnished under section 59(4), shall be in Form No. 24.