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67

Rules 2026 · Rule 67

Form of particulars to be furnished along with return of income for claiming deduction under section 144

Rules 60-76

Rule 67 prescribes Form No. 33 for the particulars furnished with the return of income about the amount credited to a Special Economic Zone Reinvestment Allowance Reserve Account and how it was used.

The rule. The particulars to be furnished with the return of income regarding the amount credited to a Special Economic Zone Reinvestment Allowance Reserve Account, and its utilisation, are in Form No. 33.