RULE 172 INCOME-TAX RULES 2026 Procedure for purposes of determining expenses for audit or inventory valuation.
RULE 172 INCOME-TAX RULES 2026 RULE 172 INCOME-TAX RULES 2026 Procedure for purposes of determining expenses for audit or inventory valuation. 172. (1) Every Chief Commissioner of Income-tax shall, for the purposes of section 268(5)(i) and (ii), shall maintain a panel of— (a) accountants, out of the persons referred to in section 515(3)(b); and (b) cost… Read More »