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Rule 67 of Income Tax Rules - Form of particulars to be furnished along with return of income for claiming deduction under section 144.

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Last Updated: 01-04-2026

67. Form of particulars to be furnished along with return of income for claiming deduction under section 144. [i]

The particulars, which are required to be furnished by the assessee along with the return of income regarding the amount credited to a Special Economic Zone Reinvestment Allowance Reserve Account and utilisation of the said amount shall be in Form No. 33.

 

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