Rule 290: Form No. 182 audit report for tea, coffee and rubber development accounts
Rule 290 prescribes the format of the audit report needed to claim the deduction for tea development account, coffee development account and rubber development account. The report under paragraph 2 of Schedule IX to the Act read with section 48 is in Form No. 182.
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Bare law
Rule 290 - Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea development account, coffee development account and rubber development account
The report of audit of the accounts of an assessee, which is required to be furnished under paragraph 2 of Schedule IX to the Act read with section 48, shall be in Form No. 182.
Rule breakdown
What the rule does
Prescribes Form No. 182.
Applies to the audit report under paragraph 2 of Schedule IX read with section 48.
Checklist
Confirm the deduction claimed relates to a tea, coffee or rubber development account under section 48.
Get the accounts audited and the report given in Form No. 182.
Key takeaways
Form No. 182
The prescribed audit report.
Section 48
Deduction for tea, coffee and rubber development accounts.
Schedule IX
Paragraph 2 requires the audit report.
Practical checklist
- Arrange the audit in time to file Form No. 182.
Avoid
- Do not use Form No. 183, which is for site restoration fund.
FAQs
Which form is the audit report for the tea development account deduction?
Form No. 182 (Rule 290).
Under which provisions?
Paragraph 2 of Schedule IX read with section 48.
Is there a similar rule for site restoration fund?
Yes, Rule 291 prescribes Form No. 183.
Glossary
- Development account
- The tea, coffee or rubber development account referred to in section 48.
- Form No. 182
- Audit report under Rule 290.