(2) The return referred to in sub-rule (1) shall be made in Form No. 51 and shall be delivered to the Income-tax Officer, who assesses the company.
Extra Notes for Readers:
- Rule 117 was introduced by the Income Tax (5th Amendment) Rules, 1989, w.e.f. 18th May 1989
Reference/Source: Check at Income Tax site for latest version of the Rules - link