Form 182: Audit report under Schedule IX for tea, coffee and rubber development accounts
Source checked 21 October 2026 · Original author: Finin2min Editorial Desk
Purpose, person and period
Audit report under Schedule IX for tea, coffee and rubber development accounts.
The eligible accountant furnishes Form 182 with the appropriate other-law-audit or direct-audit branch, separate business records, deposit/use history and the actual section 48 deduction working.
Period gate: This numbered form belongs to the Income-tax Rules, 2026, effective 1 April 2026. The predecessor 3AC is a concordance, not permission to change an earlier-year filing into a new-law form. For earlier periods, use the applicable 1961 Act form and saved procedure.
Controlling rule and source pages
Rule 290; Section 48. Physical PDF pp 950-954; printed Gazette pp 2482-2486.
Rule 290 — connected rule text
290. Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea development account, coffee development account and rubber development account. — The report of audit of the accounts of an assessee, which is required to be furnished un der paragraph 2 of Schedule IX to the Act read with section 48, shall be in Form No. 182.
Completed field illustration
Fictional data, not for filing. An unsigned tea-business audit illustration computes the specified-account deduction from profit and deposit without double deduction.
| Form field / block | Completed fictional entry |
|---|---|
| Report branch / Part C: assessee / PAN / status / TY | Part A, other-law audit assumed / Example Tea Grower Ltd / synthetic ZZZCE0000Z / company / 2026-27 |
| Part D rows 1-3: records / method / separate profit | Model books and specified-account ledger / accrual, unchanged / separate Indian growing-and-manufacturing tea profit before section 48 Rs 50 lakh |
| Row 4: deposit / account / date | Rs 18 lakh / MODEL-SPECIFIED-ACCOUNT-182, assumed qualifying scheme / 31 March 2027 |
| Rows 5-7: withdrawals / utilisation / asset transfers | None / no duplicate allowance or premature transfer assumed |
| Row 8: deduction | Lower of Rs 18 lakh deposit and 40% × Rs 50 lakh = Rs 20 lakh; proposed Rs 18 lakh |
| Annexure A-1 / audit verification | Model separate accounts and other-law audit reference / no actual examination or opinion; NOT SIGNED, no UDIN |
This illustrates the named fields, not every possible schedule. Use the complete official extract for additional applicable fields, annexures and verification. “Not signed” means no professional certification or authority action has occurred.
Reconcile the example
- 40% × 50 lakh = 20 lakh; min(18,20) lakh = 18 lakh.
Schedule IX requires the qualifying Indian growing/manufacturing business, specified deposit timing and account, audit and permitted-use conditions. The example does not establish the agricultural/business income allocation or substitute for a completed professional report.
Prepare, furnish and retain
- Use the form identity and period above, then determine the person who prepares, issues or verifies it from Rule 290. An authority-issued order is not an applicant filing.
- Collect the records that support the actual fields in the example; keep any mandatory schedules and annexures specified in the complete source form.
- Reconcile dates, amounts, units and identifiers to the underlying records. Preserve the applicable rule version and any later correcting notification.
- Where the rule prescribes electronic furnishing, use the current official utility/schema and authorised verification. A local PDF does not produce a portal acknowledgement.
- Retain the submitted version, supporting schedules and actual acknowledgement or issued certificate/order, as applicable. This fictional model supplies none of those evidential outcomes.
Download the correct documents
Official Form 182 source extract Filled sample — fictional field illustration
The official extract preserves source pages; later amendments are supplied with affected forms. Read the April corrigendum where its printed-page corrections apply. The filled field illustration is an educational model and cannot be filed.
Primary sources
Questions readers ask
Does this sample prove approval, filing or a professional conclusion?
No. It completes the named fields using synthetic facts. It has no real signature, DSC, approval or acknowledgement.
Can I use the legacy form number for a current tax-year obligation?
Establish the governing period first. A predecessor number is a cross-reference; earlier-year procedures and current-year forms must be kept distinct.