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Rules 2026 · Rule 68

Furnishing of report under section 146

Rules 60-76

Rule 68 prescribes Form No. 34 for the accountant's report that an assessee must furnish with the return of income under section 146(3)(c).

The rule. The report of an accountant, as defined in section 515(3)(b), required under section 146(3)(c) along with the return of income, is in Form No. 34.