Rule 43 requires the audit report of a non-resident (not a company) or a foreign company for computing royalty and fee for technical services, furnished under section 59(4), to be in Form No. 24.
43
Rules 2026 · Rule 43
Audit report: royalty and fees for technical services (s. 59(4))
Rules 22-48
The rule. The report of audit of the accounts of a non-resident who is not a company, or of a foreign company, for computing royalty and fee for technical services under section 59(4), is in Form No. 24.
Scope. The rule prescribes only the form; the circumstances in which the report is required are in section 59(4).