Section 291 of Income-tax Rules, 2026 – Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund

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

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

291. 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.

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

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