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Rule 43 of Income Tax Rules - Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services.

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Last Updated: 01-04-2026

43. Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services. [i]

The report of audit of accounts of a non-resident (not being a company) or a foreign company for computation of royalty and fee for technical services, which is required to be furnished under section 59(4), shall be in Form No. 24.

 

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