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<h1>Audit Report Confirms Compliance with Sections 35D(4) and 35E(6) of Income-tax Act, Verifying True and Fair Financial View</h1> The audit report under sections 35D(4) and 35E(6) of the Income-tax Act, 1961, examines the financial statements of a company, including its balance sheet and profit and loss account, ensuring they align with the company's books. The report confirms that proper accounting records have been maintained and that the accounts present a true and fair view of the company's financial state and performance. It includes a statement of particulars for deductions under sections 35D and 35E, detailing qualifying expenditures related to business setup or industrial expansion, and requires the submission of Form No. 3AF for post-2023 expenditures.
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