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        Income Tax

        Rule 291 - Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund

        Income-Tax Rules, 2026

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        Site restoration fund audit report must be furnished in the prescribed Form No. 183. The audit report of the accounts of an assessee required under paragraph 2 of Schedule X read with section 49 for deduction for the site restoration fund must be furnished in Form No. 183.
                    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.

                          Site restoration fund audit report must be furnished in the prescribed Form No. 183.

                          The audit report of the accounts of an assessee required under paragraph 2 of Schedule X read with section 49 for deduction for the site restoration fund must be furnished in Form No. 183.


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