April 20, 2026
Submitted By: Shweta Verma
Form 172 - Report from an accountant to be furnished for the purpose of section 9 (12)
Form 172 is report by Accountant regarding the conditions fulfilled for an investment fund with respect to fund manager to claim no business connection in India under section 9(12) of the Income-tax Act, 2025). This form is prescribed under Rule 274(7) of Income-tax Rules, 2026.
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