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<h1>Audit Report Submission for Profits and Gains: File in Form 3AD per Section 33ABA(2) and Rule 5AD.</h1> The audit report of an assessee's accounts, as mandated by section 33ABA(2) of the Income Tax Act, must be submitted in Form No. 3AD. This requirement is outlined in Rule 5AD of the Income-tax Rules, 1962, concerning the profits and gains of business or profession.