Advertisement
Ad space — leaderboard / responsive
Rule 188

Report of audit in case of registered non-profit organisations under section 348

The report of the audit of the accounts, required to be furnished under section 348, shall be furnished in Form No. 112, one month prior to the due date of furnishing the return of income under section 263(1).

Source: Income-tax Rules, 2026, notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. For reference only – please verify with the official Gazette.

Advertisement
Ad space — leaderboard / responsive