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Audit Reports under the IT Act

Audit Reports Under The Income-Tax Act /Accountant's Reports under the Income-tax Act

Section Rule For Whom In Form No.
10(23C) 16CC Fund, trust, institutions, university, educational institution, hospital or medical institution 10BB
12A(b) 17B Public charitable or religious Trusts or Institutions whose income exceeds ₹ 250,000/- before exemption 10B
33AB(2) 5AC Assessees growing and manufacturing tea or coffee or rubber, claiming deduction in respect of special deposits made u/s. 33AB(1) 3AC
33ABA(2) 5AD Assessees claiming deduction in respect of Deposits under Site Restoration Fund Account/Scheme 3AD
35D(4) 6AB Assessees other than Cos. or Co-op. Societies claiming amortisation of certain preliminary expenses 3AE
35E(6) –do– Assessees other than Cos. or Co-op. Societies claiming deduction for expenditure on prospecting, etc. of certain minerals 3AE
44AB 6G Assessees carrying on business/profession whose Turnover/Gross Receipts exceeds 
₹ 1 crore

[₹ 50 lakh for professional] or profit & gains are deemed to be u/ss. 44AD/ 44AE/44AF/
44ADA and assessee has claimed lower profits than specified in those sections

3CA, 3CB, 3CD
44DA 6GA Special provisions for computing income by way of Royalties, etc. in case of non-residents 3CE
80-I(7)/80-IA/80-IB 18BBB Assessees having an industrial undertaking or business of hotel or an enterprise for Infrastructure Facility, Telecommunication Services 10CCB
80-IC 18BBB Undertakings or enterprises in certain special category states 10CCB
80-ID(3)(iv) 18DE Assessees claiming deduction in respect of profit & gains from business of hotels & convention centre in specified areas 10CCBBA
80-IB(11B) 18DD Assessees having an undertaking deriving profits from business of operating and maintaining a hospital in a rural area 10CCBC
80-IB(7A) & (7B) 18DB/DC Assessees claiming deduction in respect of business of owning and operating a multiplex theatre or a convention centre 10CCBA/ 10CCBB
115VW(ii) 11T Companies engaged in the business of operating qualifying ships and which have opted for Tonnage tax scheme 66
142(2A) 14A Special audit at the instance of the Assessing Officer 6B
13B 17CA Audit Report of Electoral Trust 10BC

Audit Reports Under The Income-Tax Act /Accountant's Reports under the Income-tax Act

Section Rule For Whom In Form No.
10(23C) 16CC Fund, trust, institutions, university, educational institution, hospital or medical institution 10BB
12A(b) 17B Public charitable or religious Trusts or Institutions whose income exceeds ₹ 250,000/- before exemption 10B
33AB(2) 5AC Assessees growing and manufacturing tea or coffee or rubber, claiming deduction in respect of special deposits made u/s. 33AB(1) 3AC
33ABA(2) 5AD Assessees claiming deduction in respect of Deposits under Site Restoration Fund Account/Scheme 3AD
35D(4) 6AB Assessees other than Cos. or Co-op. Societies claiming amortisation of certain preliminary expenses 3AE
35E(6) –do– Assessees other than Cos. or Co-op. Societies claiming deduction for expenditure on prospecting, etc. of certain minerals 3AE
44AB 6G Assessees carrying on business/profession whose Turnover/Gross Receipts exceeds 
₹ 1 crore

[₹ 50 lakh for professional] or profit & gains are deemed to be u/ss. 44AD/ 44AE/44AF/
44ADA and assessee has claimed lower profits than specified in those sections

3CA, 3CB, 3CD
44DA 6GA Special provisions for computing income by way of Royalties, etc. in case of non-residents 3CE
80-I(7)/80-IA/80-IB 18BBB Assessees having an industrial undertaking or business of hotel or an enterprise for Infrastructure Facility, Telecommunication Services 10CCB
80-IC 18BBB Undertakings or enterprises in certain special category states 10CCB
80-ID(3)(iv) 18DE Assessees claiming deduction in respect of profit & gains from business of hotels & convention centre in specified areas 10CCBBA
80-IB(11B) 18DD Assessees having an undertaking deriving profits from business of operating and maintaining a hospital in a rural area 10CCBC
80-IB(7A) & (7B) 18DB/DC Assessees claiming deduction in respect of business of owning and operating a multiplex theatre or a convention centre 10CCBA/ 10CCBB
115VW(ii) 11T Companies engaged in the business of operating qualifying ships and which have opted for Tonnage tax scheme 66
142(2A) 14A Special audit at the instance of the Assessing Officer 6B
13B 17CA Audit Report of Electoral Trust 10BC
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