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[Cites 0, Cited by 0] [Section 2D(5)] [Section 2D] [Entire Act]

Union of India - Subsection

Section 2D(5)(f) in Income Tax Rules, 1962

(f)every venture capital fund and venture capital company, shall maintain books of account and get such books audited by an accountant, as defined in Explanation to sub-section (2) of section 288 and furnish the report of such audit duly signed and verified by such accountant to the Director of Income-tax (Exemptions) before the due date of filing of the return under sub-section (1) of section 139.