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290

Rules 2026 · Rule 290

Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea development account, coffee development account and rubber development account

Rules 261-310

Rule 290 prescribes Form No. 182 for the audit report required under paragraph 2 of Schedule IX read with section 48, for the deduction for tea, coffee and rubber development accounts.

The rule. The report of audit of the accounts of an assessee, required under paragraph 2 of Schedule IX to the Act read with section 48, is in Form No. 182.