https://www.taxtmi.com/news?id=72197 Form 172 is the accountant's report for an eligible investment fund to establish fulfilment of prescribed conditions relevant to section 9(12) and the claim that the fund's activities do not create a business connection in India. It is prescribed under Rule 274(7), filed once in each tax year by the appointed accountant, and due by 31 October of the succeeding tax year. The form is filed electronically with a UDIN and digital signature, and non-filing may attract penalty under section 447. en-us Sat, 04 Apr 2026 10:06:18 +0530 Sat, 04 Apr 2026 10:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=72197 Form 172 is the accountant's report for an eligible investment fund to establish fulfilment of prescribed conditions relevant to section 9(12) and the claim that the fund's activities do not create a business connection in India. It is prescribed under Rule 274(7), filed once in each tax year by the appointed accountant, and due by 31 October of the succeeding tax year. The form is filed electronically with a UDIN and digital signature, and non-filing may attract penalty under section 447. News - Sat, 04 Apr 2026 10:06:18 +0530 https://www.taxtmi.com/news?id=72197