Prescribed Audit Reports under the Income Tax Rules/ Act.

Prescribed Audit Reports under the Income Tax Rules-Act

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
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