Rule 291 prescribes Form No. 183 for the audit report required under paragraph 2 of Schedule X read with section 49, for the deduction for a site restoration fund.
291
Rules 2026 · Rule 291
Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund
Rules 261-310
The rule. The report of audit of the accounts of an assessee, required under paragraph 2 of Schedule X to the Act read with section 49, is in Form No. 183.