Audit report format requirement governs deductions for preliminary expenses and mineral prospecting expenditure under the income tax rules. Prescribes the audit report format for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 51. The audit report of the accounts of an assessee, other than a company or a co-operative society, under section 44(6) or section 51(7), must be furnished in Form No. 6.