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Rule 188 of Income Tax Rules - Report of audit in case of registered non-profit organisations under section 348.

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Last Updated: 01-04-2026

188. Report of audit in case of registered non-profit organisations under section 348.[i]

The report of the audit of the accounts, required to be furnished under section 348, shall be furnished in Form No. 112, one month prior to the due date of furnishing the return of income under section 263(1).

 

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