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Circular No. 18 of 2023
Circular Date: 20th October 2023
Applicable Date: 20th October 2023
Relevant Act / Rule: Income Tax 1961
Relevant Section / Rule: Rule 164D
A Unit established in Special Economic Zone is required to furnish report from an Accountant in Form 56F, the due date of which is extended upto 31st December 2023 for the Assessment Year 2023-24
Link to the Income Tax Circular: https://incometaxindia.gov.in/communications/circular/circular%2018-2023.pdf
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