Rule 28 requires the audit report on the accounts of an assessee that is not a company or co-operative society, under section 44(6) or 51(7), to be furnished in Form No. 6.
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Rules 2026 · Rule 28
Audit report: preliminary expenses and mineral prospecting (s. 44(6), 51(7))
Rules 22-48
The rule. The report of audit of accounts of an assessee, other than a company or a co-operative society, under section 44(6) (preliminary expenses) or section 51(7) (expenditure on prospecting certain minerals) is furnished in Form No. 6.
Scope. It applies to both sections. Companies and co-operative societies are outside this rule.