Rule-6GA, Income-tax Rules
[CCCA.—Report of audit in case of income by way of royalties, etc., in case of non-residents
Form of report of audit to be furnished under sub-section (2) of section 44DA.
6GA. The report of audit of accounts of the non-resident (not being a company) or a foreign company, which is required to be furnished under sub-section (2) of section 44DA shall be in Form No. 3CE.]
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