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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Accountant's report requirement: prescribed Form No. 67 must be used for computing adjusted total income by non-corporate assessees.</h1> An assessee other than a company required to furnish an accountant's report for computation of adjusted total income must submit that report in the prescribed format; the regulation specifies Form No. 67 as the exclusive form for such reports, standardising documentation of adjusted total income computations by non-corporate assessees.

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