Part DCASafe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC )
Audit report format for non-resident royalty income must be furnished in Form No. 3CE under the rules. The audit report required under sub-section (2) of section 44DA for the accounts of a non-resident, other than a company, or a foreign company must be ... Summary
Audit report format for non-resident royalty income must be furnished in Form No. 3CE under the rules.
The audit report required under sub-section (2) of section 44DA for the accounts of a non-resident, other than a company, or a foreign company must be furnished in Form No. 3CE. The rule specifies the reporting format for audit compliance in cases involving income by way of royalties and similar receipts in the case of non-residents.
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