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Rule 5
<br> to submit financial statements
In accordance with sub-rule (2) of rule 3, the registered body must submit its audited annual financial statement to the department within three months after the end of the financial year.
(2) If the tax-exempt organization receives any other taxable income other than the amount mentioned in Clause (g) of Section 10 of the Act and the payment for which tax is finally deducted in accordance with Section 92, it shall submit an income statement in accordance with Section 96 of the Act.