rule 138
Form of report for computation of adjusted total income by certain persons other than a company
Income-tax Rules, 2026Tax2026335 rules
Statutory text
Form of report for computation of adjusted total income by certain persons other than a company.
138. The report of an accountant as defined under section 515(3)(b), which is required to be furnished by the assessee under section 206(2)(j), shall be made in Form No. 67.
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