March 23, 2026
Submitted By: Shweta Verma
Form of Application under Section 44(6)/51(7) of the Income-tax Act, 2025
Form 6 is an audit report required to be furnished by an eligible assessee claiming deductions under Section 44 (preliminary and project-related expenditure) or Section 51 (mineral prospecting and development expenditure) of the Income-tax Act, 2025. The Form is required to be certified by an accountant and submitted electronically.
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