Section 43 of Income-tax Rules, 2026 – Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services

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Section 43: Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services

Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services.

43. The report of audit of accounts of a non-resident (not being a company) or a foreign company for computation of royalty and fee for technical services, which is required to be furnished under section 59(4), shall be in Form No. 24.

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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