- Shweta Verma
March 23, 2026
Form of Audit Report under Section 59(4) of the Income-tax Act, 2025.
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Form No. 24 is a prescribed audit report required to be furnished under Rule 43 read with Section 59(4) of the Income-tax Act, 2025. It is applicable to non-residents or foreign companies earning income by way of royalty or fees for technical services (FTS) from India through a Permanent Establishment (PE) or a fixed place of profession situated in India.
https://www.incometaxindia.gov.in/documents/d/guest/form-24-faqs
Author Bio
Shweta Verma
Company: TVA & CO LLP
Designation: CS
Location: -
Gender: female
CS Trainee View Full Profile
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