Rule 188 prescribes Form No. 112 for the audit report of a registered non-profit organisation under section 348, furnished one month before the section 263(1) return due date.
188
Rules 2026 · Rule 188
Report of audit in case of registered non-profit organisations under section 348
Rules 131-200
The rule. The report of the audit of the accounts required under section 348 is furnished in Form No. 112, one month prior to the due date for furnishing the return of income under section 263(1).