<h1>Income-tax audit report form sets out eligibility, disclosure and certification requirements for multiple deduction-linked business categories.</h1> Audit report form for claiming specified income-tax deductions requires an accountant to certify the assessee's eligibility and the amount of deduction claimed, with basic particulars such as name, address, PAN, tax year and the relevant deduction provision selected. The form is structured in separate parts for different incentive provisions and requires supporting details, declarations and uploads relevant to each category before certification. It covers specified business capital expenditure, infrastructure and power undertakings, special economic zone development, start-ups, housing and rental housing projects, specified regional undertakings, and export-oriented units in special economic zones, together with approvals, location conditions, foreign exchange realisation and other eligibility particulars.