Submitted By: Shweta Verma
FORM NO. 183 - Audit report under Section 49 read with paragraph 2 of Schedule X of the Income-tax Act, 2025.
Form No. 183 is a prescribed audit report required to be furnished under Rule 291 read with Section 49 of the Income-tax Act, 2025. This report is used for certifying the deduction claimed by an assessee engaged in the business of prospecting, extracting, or producing petroleum, natural gas, or both in India. It serves as an audit certificate authenticating the correctness of the deduction, which can be up to 20% of the profits from such business as computed under the head Profits and gains of business or profession.
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