Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Audit report format for claiming business deductions must be furnished in Form No. 3AE under the prescribed provisions. Audit reports required for claiming deductions under sections 35D and 35E by an assessee other than a company or a co-operative society must be furnished in Form No. 3AE. The rule prescribes the format of the audit report for deduction claims dependent on the specified statutory audit requirement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Audit report format for claiming business deductions must be furnished in Form No. 3AE under the prescribed provisions.
Audit reports required for claiming deductions under sections 35D and 35E by an assessee other than a company or a co-operative society must be furnished in Form No. 3AE. The rule prescribes the format of the audit report for deduction claims dependent on the specified statutory audit requirement.
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