Audit report requirement: certified audit report must accompany claims for industrial undertaking tax deductions, filed by the audit deadline. Substituted provisions require that an assessee furnishing the specified deduction must provide a report of audit in the prescribed form and particulars, duly signed and verified by an accountant as defined in the relevant Explanation, and submitted before the specified audit filing date, certifying that the deduction has been correctly claimed.
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Provisions expressly mentioned in the judgment/order text.
Audit report requirement: certified audit report must accompany claims for industrial undertaking tax deductions, filed by the audit deadline.
Substituted provisions require that an assessee furnishing the specified deduction must provide a report of audit in the prescribed form and particulars, duly signed and verified by an accountant as defined in the relevant Explanation, and submitted before the specified audit filing date, certifying that the deduction has been correctly claimed.
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