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Rule 5A of Income Tax Rules 1962: Form of report by an accountant for claiming deduction under section 32(1)(iia)

Rule 5A - Form of report by an accountant for claiming deduction under section 32(1)(iia)

The report from an accountant which is required to be furnished by the assessee under the third proviso to clause (iia) of sub-section (1) of section 32 shall be in Form No. 3AA.


Extra Notes for Readers:

- Rule 5A was introduced by the Income Tax (Fourteenth Amendment) Rules, 2002, w.e.f. 01-04-2003.



Reference/Source: Check at Income Tax site for latest version of the Rules - link

This page was last updated on 17th October 2016.
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