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Rule 6AB of Income Tax Rules 1962: Form of audit report for claiming deductions under sections 35D and 35E

Rule 6AB - Form of audit report for claiming deductions under sections 35D and 35E

The report of audit of the accounts of an assessee, other than a company or a co-operative society, which is required to be furnished under sub-section (4) of section 35D or sub-section (6) of section 35E shall be in Form No. 3AE.




Extra Notes for Readers:

- Rule 6AB was introduced by the Income Tax (Amendment) Rules, 1972, w.r.e.f. 01-04-1971 as Rule 6AA and was later renumbered as Rule 6AB by the Income Tax (Fourth Amendment) Rules, 1977, w.e.f. 01-09-1977.



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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