https://www.taxtmi.com/acts?id=3682 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 18 May 2026 15:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3682 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. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3682