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Rule 138 of Income Tax Rules - Form of report for computation of adjusted total income by certain persons other than a company.

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Last Updated: 01-04-2026

138. Form of report for computation of adjusted total income by certain persons other than a company. [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(2)(j), shall be made in Form No. 67.

 

[i] This Rule was inserted by N No. 22/2026 dt. 20-03-2026 wef 01-04-2026.