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        Income Tax

        Rule 290 - Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea development account, coffee development account and rubber development account

        Income-Tax Rules, 2026

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        Audit report format prescribed for deductions linked to tea, coffee and rubber development accounts. Report of audit of the accounts required under paragraph 2 of Schedule IX read with section 48 for deduction relating to tea development account, coffee development account and rubber development account must be submitted in Form No. 182.
                    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.

                          Audit report format prescribed for deductions linked to tea, coffee and rubber development accounts.

                          Report of audit of the accounts required under paragraph 2 of Schedule IX read with section 48 for deduction relating to tea development account, coffee development account and rubber development account must be submitted in Form No. 182.


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