Site restoration fund deduction audit report demands accountant certification, deposit tracking, utilisation details, deemed income and asset transfer disclosure.

Prescribed audit report form for claiming deduction in respect of a site restoration fund under Schedule X, to be furnished by an accountant with supporting audited accounts or examined books, depending on whether the assessee's business accounts have been audited under any other law. The form requires confirmation of the correctness of the particulars, annexure of the relevant audit report and financial statements where applicable, and completion of the detailed claim particulars relating to deposits, interest, withdrawals, utilisation, deemed income, transfers of assets, and the deduction permissible under section 49.

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