Notification No. 91 /2023, dated 19-10-2023
The Central Board of Direct Taxes (CBDT) has inserted a new Rule 16D to the Income-tax Rules 1962 vide the Income-tax (26th Amendment) Rules, 2023. Said rule provides that the report of an accountant, which is required to be furnished by the assessee under section 10AA(8) read with section 10A(5), shall be furnished in Form No. 56F.
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