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of <h1>Audit Report Under Section 33AB(2) Verifies Tax Deduction Claims for Tea, Coffee, Rubber Businesses' Financial Statements</h1> This audit report, under section 33AB(2) of the Income-tax Act, 1961, is prepared for individuals whose business accounts have been audited under other laws. It includes a statutory audit of the assessee's financial statements, such as the profit and loss account and balance sheet, and verifies the particulars for deduction claims under section 33AB. The report confirms that the accounts provide a true and fair view of the financial state and performance. It also details the examination of books, accounting methods, and compliance with the scheme for tax deductions related to the business of growing and manufacturing tea, coffee, or rubber.
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