Rule 291: Form No. 183 audit report for site restoration fund
Rule 291 prescribes the format of the audit report needed for the deduction for a site restoration fund. The report under paragraph 2 of Schedule X to the Act read with section 49 is in Form No. 183.
Official notified Income-tax Rules, 2026Need advice on Rule 291?
This article is for general information. Read the official Rules and applicable Act amendments, including the Taxation and Other Laws (Amendment) Act, 2026. If you need professional advice for your situation, contact Bizeneed.
On this page
Bare law
Rule 291 - Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund
The report of audit of the accounts of an assessee, which is required to be furnished under paragraph 2 of Schedule X to the Act read with section 49, shall be in Form No. 183.
Rule breakdown
What the rule does
Prescribes Form No. 183.
Applies to the audit report under paragraph 2 of Schedule X read with section 49.
Checklist
Confirm the deduction relates to a site restoration fund under section 49.
Get the accounts audited and the report given in Form No. 183.
Key takeaways
Form No. 183
The prescribed audit report.
Section 49
Deduction for site restoration fund.
Schedule X
Paragraph 2 requires the audit report.
Practical checklist
- Arrange the audit in time to file Form No. 183.
Avoid
- Do not use Form No. 182 for a site restoration fund claim.
FAQs
Which form is the audit report for the site restoration fund deduction?
Form No. 183 (Rule 291).
Under which provisions?
Paragraph 2 of Schedule X read with section 49.
Which form applies to tea, coffee or rubber accounts?
Form No. 182 (Rule 290).
Glossary
- Site restoration fund
- The fund referred to in section 49.
- Form No. 183
- Audit report under Rule 291.