- Shweta Verma
March 23, 2026
Form of report of accountant to be furnished under section 147(4)(a)
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Form 35 is required to be filed along with the Return of Income by assessees availing deduction u/s 147 on income from Offshore Banking Units located in in SEZs or from unit of an International Financial Services Centre. Form 35 is to be filed under Rule 69 of the Income tax Rules. The form should be verified by a chartered accountant.
https://www.incometaxindia.gov.in/documents/d/guest/form-35-faqs
Author Bio
Shweta Verma
Company: TVA & CO LLP
Designation: CS
Location: -
Gender: female
CS Trainee View Full Profile
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