Audit report requirement governs deductions for eligible businesses, with separate Form No. 32 filings and supporting documents. Deduction under sections 46, 138, 139, 140, 141, 142, 143 and 144 requires audit of the eligible business accounts by an accountant before the specified date, with the signed and verified report furnished in Form No. 32. Each undertaking or enterprise claiming the deduction must submit a separate report with its profit and loss account and balance sheet as if it were a distinct entity, together with the specified supporting documents applicable to the relevant section.