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          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.

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          <h1>Audit report requirement for site restoration fund deduction: must be furnished in Form No.183 under Schedule X and section 49.</h1> An assessee claiming deduction for a site restoration fund must furnish the audited report of accounts required under Schedule X read with section 49, and that audit report must be submitted in the prescribed audit form, Form No.183.

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