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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

 

 

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