Income Tax Department

Ministry of Finance, Government of India

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Rule Number 68

Furnishing of report under section 146

Rule Number

68

Upload Date

08/01/2026

Furnishing of report under section 146.

68. Report of an accountant as defined in section 515(3)(b), which is required to be furnished by the assessee under section 146(3)(c) along with the return of income shall be in Form No. 34

Footnotes