Under the Income Tax Rules/ Act, certain taxpayers are required to get their accounts audited and submit audit reports to the tax authorities. These prescribed audit reports play a crucial role in ensuring transparency and accuracy in the tax assessment process.
| Relevant Rule of IT Rules | Relevant Section of IT Act | Prescribed Audit Report | Relevant Form No. if any |
| 5AC | 33AB(2) | Audit report in case of Tea/Coffee/Rubber Development Account | 3AC |
| 5AD | 33ABA(2) | Audit report in case of Site Restoration Fund | 3AD |
| 6(7)(e) | 35(2AA) | Audit of accounts annually maintained separately for each approved programmed of any National Laboratory, University or Indian Institute of Technology | — |
| 6(7)(h) | 35(2AA) | Audited statement of accounts for approved programme on its completion | — |
| 6(7A)(c) | 35(2AB) | Audit of account for each separate approved facility | |
| 6AB | 35D(4) | Audit report to be filed by an assessee, other than a company or a co-operative society required under section 35D(4) | 3AE |
| 6AB | 35D(6) | Audit report to be filed by an assessee, other than a company or a co-operative society | 3AE |
| 6G | 44AB | Audit report in the case of— (i) a person who carries on business or profession and who is required by or under any other law to get his accounts audited |
3CA |
| (ii) a person who carries on business or profession but is not required to get his accounts audited under any other law | 3CB | ||
| (iii) particulars required to be furnished under section 44AB | 3CD | ||
| 6GA | 44DA(2) | Audit report of non-resident having permanent establishment or place of business in India | 3CE |
| 14A | 142(2A) | Audit report of special audit | 6B |
| 16CC | Fourth proviso to 10(23C) |
Audit report in case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in section 10(23C)(iv), (v), (vi) and (via) | 10BB |
| 17B | 12A(b) | Audit report in case of a charitable or religious trust or institution | 10B |
| 17CA | 13 B(h) | Audit report of Electoral Trust | 10BC |
| 18BBB | 80IA(7)/80-IB/80-IC | Audit report to be filed by all assessecs | 10CCB |
| 1 SDB | 80-IB(7A) | Audit report for multiplex theatres | 10CCBA |
| 18DC | 80-IB(7B)/14 | Audit report for convention centre | 10CCBB |
| 18DD | 80-IB(11B) | Audit report for hospitals in rural areas | 10CCBC |
| 18DDA | 80-18(11 C) | Audit report for hospital in an area other than excluded area | 10CCBD |
| 18DE | 80-ID(3)(iv) | Audit report in case of Convention Centre | 10CCBBA |
| 19AE | 80LA(3) | Report under section 80LA(3) relating to offshore banking units, etc. | 10CCF |
| 19AB | 80JJAA | Report under section 80JJAA in case of employment of new workmen. | 10DA |
| 11T | 115VW(ii) | Audit report in case of Tonnage Tax | 66 |
