Rule 137 of Income Tax Rules - Form of report for computation of book profit of companies.
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Last Updated: 01-04-2026
137. Form of report for computation of book profit of companies. [i]
The report of an accountant as defined under section 515(3)(b), which is required to be furnished by the assessee under section 206(1)(s) shall be made in Form No. 66.
[i] This Rule was inserted by N No. 22/2026 dt. 20-03-2026 wef 01-04-2026.
