https://www.taxtmi.com/news?id=71796 Form No. 24 is a statutory audit report for non-residents and foreign companies earning royalty or fees for technical services from India through a permanent establishment or fixed place of profession in India. It requires a Chartered Accountant's certification of the correctness of income computation, verification of the PE or fixed place, maintenance of books of account, and deduction only of expenses attributable to the PE while computing income under section 59. The form is filed annually, contains structured particulars of the assessee, agreement, PE, books examined, and income computation, and is submitted through the e-filing portal with digital signature verification. en-us Thu, 26 Mar 2026 10:07:27 +0530 Thu, 26 Mar 2026 10:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71796 Form No. 24 is a statutory audit report for non-residents and foreign companies earning royalty or fees for technical services from India through a permanent establishment or fixed place of profession in India. It requires a Chartered Accountant's certification of the correctness of income computation, verification of the PE or fixed place, maintenance of books of account, and deduction only of expenses attributable to the PE while computing income under section 59. The form is filed annually, contains structured particulars of the assessee, agreement, PE, books examined, and income computation, and is submitted through the e-filing portal with digital signature verification. News - Thu, 26 Mar 2026 10:07:27 +0530 https://www.taxtmi.com/news?id=71796