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of <h1>Audit Report Format Under Section 32AB(5) of Income-tax Act 1961 Omitted by 2021 Notification</h1> This an audit report format under section 32AB(5) of the Income-tax Act, 1961, which has been omitted as per a 2021 notification. The report was used to verify claims for deductions under section 32AB, involving the auditing of business accounts either under other laws or independently. It required detailed financial statements, including balance sheets and profit and loss accounts, and was to be signed by a qualified accountant. The report also included a statement of particulars for deduction claims, detailing financial transactions, asset acquisitions, and compliance with the Investment Deposit Account Scheme, 1986.
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