RULE 85 INCOME-TAX RULES 2026 Report from an accountant to be furnished under section 172.

By | April 1, 2026
Last Updated on: April 26, 2026

RULE 85 INCOME-TAX RULES 2026

Report from an accountant to be furnished under section 172.

85. (1) The report from an accountant, as defined in section 515(3)(b), required to be furnished under section 172 by every person who has entered into an international transaction or a specified domestic transaction during a tax year, shall be in Form No. 48 and be verified in the manner indicated therein.

(2) The report referred to in sub-rule (1) shall be furnished at least one month prior to the due date of furnishing return of income as per section 263(1)(c).

RULE 85 INCOME-TAX RULES 2026 Report from an accountant to be furnished under section 172.

Read more

Income Tax Act 2025

INCOME TAX RULES 2026

RULE 85 INCOME-TAX RULES 2026

for more refer income tax website click here

for more refer YouTube Subscribe website click here

Your Queries Solved

rule 85 of income tax rules 2026,

rule 85 income tax rules 2026,
rule 85 of income tax rules 2026 pdf,