https://www.taxtmi.com/news?id=71821 Form 35 is the accountant's report to be furnished with the return of income for assessees claiming deduction on income from Offshore Banking Units in Special Economic Zones or units of an International Financial Services Centre. It applies to scheduled or foreign banks having such a unit, and requires verification by a chartered accountant. The form covers basic assessee details, unit particulars, permission documents, prior deduction claims, and income, expense and deduction figures, with e-verification through the chartered accountant's digital signature certificate. en-us Thu, 26 Mar 2026 14:36:43 +0530 Thu, 26 Mar 2026 14:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71821 Form 35 is the accountant's report to be furnished with the return of income for assessees claiming deduction on income from Offshore Banking Units in Special Economic Zones or units of an International Financial Services Centre. It applies to scheduled or foreign banks having such a unit, and requires verification by a chartered accountant. The form covers basic assessee details, unit particulars, permission documents, prior deduction claims, and income, expense and deduction figures, with e-verification through the chartered accountant's digital signature certificate. News - Thu, 26 Mar 2026 14:36:43 +0530 https://www.taxtmi.com/news?id=71821