Rule 291 — Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund

Parent Act Section(s): Section 49

Full Text

  1. Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund.— The report of audit of the accounts of an assessee, which is required to be furnished under paragraph 2 of Schedule X to the Act read with section 49, shall be in Form No. 183.

Cross-References

Act Sections Referenced

  • Section 49
  • None

Practical Notes

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