Section 188 of Income-tax Rules, 2026 – Report of audit in case of registered non-profit organisations under section 348

Home › Income-tax Rules, 2026

Section 188: Report of audit in case of registered non-profit organisations under section 348

Report of audit in case of registered non-profit organisations under section 348.

188. The report of the audit of the accounts, required to be furnished under section 348, shall be furnished in Form No. 112, one month prior to the due date of furnishing the return of income under section 263(1).

Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.

Related posts:

  1. Income-tax Rules, 2026 – All Sections
  2. Comparison of Section of New Income Tax Bill Vs Old Income Tax Act
  3. INCOME-TAX ACT 1961
  4. Section 73 of Income-tax Rules, 2026 – Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc