RULE 113 INCOME-TAX RULES 2026 Furnishing of annual compliance report.
RULE 113 INCOME-TAX RULES 2026 Furnishing of annual compliance report. 113. (1) The assessee shall furnish an annual compliance report to the Principal Chief Commissioner of Income-tax (International Taxation) for each year covered in the agreement. (2) The annual compliance report shall be in Form No. 52. (3) The assessee shall file the annual compliance report… Read More »