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of <h1>Audit Report Requirement in Section 32AB(5) of Income-tax Rules, 1962 Removed by Notification No. 83/2021.</h1> Section 32AB(5) of the Income-tax Rules, 1962, which required the submission of an audit report in Form No. 3AAA for the accounts of an assessee, has been omitted as per Notification No. 83/2021 dated July 29, 2021. This provision previously mandated the furnishing of an audit report to comply with the specified section, but it is no longer applicable following the recent amendment.
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