Rule 67 — Form of particulars to be furnished along with return of income for claiming deduction under section 144

Parent Act Section(s): Section 144

Full Text

Form of particulars to be furnished along with return of income for claiming deduction under section 144.– The particulars, which are required to be furnished by the assessee along with the return of income regarding the amount credited to a Special Economic Zone Reinvestment Allowance Reserve Account and utilisation of the said amount shall be in Form No. 33.

[To be populated — interpretive notes, circular references, case law pointers]