RULE 65 INCOME-TAX RULES 2026 Conditions for claim for deduction under section 134.

By | April 1, 2026

RULE 65 INCOME-TAX RULES 2026

Conditions for claim for deduction under section 134.

65. For the purposes of claiming deduction under section 134 in respect of rent paid, the assessee shall file declaration in Form No. 31.