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138

Rules 2026 · Rule 138

Form of report for computation of adjusted total income by certain persons other than a company

Rules 131-200

Rule 138 prescribes Form No. 67 for the accountant's report on computing the adjusted total income of certain persons other than a company, required under section 206(2)(j).

The rule. The report of an accountant, as defined in section 515(3)(b), required to be furnished by the assessee under section 206(2)(j), is in Form No. 67.