Rule 113: covered in the agreement.

Bare law

Rule 113 - covered in the agreement.

113. (1) The assessee shall furnish an annual compliance report to the Principal Chief Commissioner of Income-tax (International Taxation) for each year covered in the agreement. (2) The annual compliance report shall be in Form No. 52. (3) The assessee shall file the annual compliance report for each year covered in the agreement, within thirty days of the due date of filing the income-tax return for that year, or within ninety days of entering into an agreement, whichever is later and send it

Compliance audit of agreement.

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