Direct & Indirect Taxes, Tax Ready Reckoner, Tax Management, Tax Act. & Rules, Tax Planning & Tax Savings.

Direct & Indirect Taxes, Tax Ready Reckoner, Tax Management, Tax Act. & Rules, Tax Planning & Tax Savings.

Prescribed Audit Reports under the Income-Tax Rules/Act

Prescribed Audit Reports under the Income-Tax Rules/Act
Prescribed Audit Reports under the Income-Tax Rules/Act
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 programme 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 tiled by an assessee, other than a company or a co-operative society required under section 35D(4) 3AE
6AB 35E(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 13B(b) Audit report of Electoral Trust 10BC
18BBB 80-IA(7)/
80-IB/80-IC
Audit report to be filed by all assessee 10CCB
18DB 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-IB(11C) 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
11T 115VW(ii) Audit report in case of Tonnage Tax 66
See also  Set Off or Carry Forward and Set Off Of Losses under Income Tax Act
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