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Draft Income Tax Rule 66 – Audit Report Filing Requirement for Deductions under Sections 46, 138 to 144

SEO Expert February 28, 2026

Draft Rule 66 requires mandatory audit, Form 32 filing, and section-wise document submission for claiming deductions under Sections 46 to 144, reinforcing strict procedural compliance.

The post Draft Income Tax Rule 66 – Audit Report Filing Requirement for Deductions under Sections 46, 138 to 144 appeared first on TaxGuru.

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Previous: Draft Income Tax Rules 63, 64 and 65 – Prescribed Authority for National Eminence University Approval (Section 133), Notification Guidelines (Section 133(1)(a)(xxiv)), and Deduction Conditions (Section 134)
Next: Non-Alcoholic Beverages Taxed at 40% GST as Classified Under Schedule III: AAR West Bengal

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