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Rule 6GA - Form of report of audit to be furnished under sub-section (2) of section 44DA - Income-tax Rules, 1962

1. Section 44DA - Special provision for computing income by way of royalties, etc., in case of non-residents - Income-tax Act, 1961
2. Form No. 3CE - Audit report under sub-section (2) of section 44DA of the Income-tax Act, 1961