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of <h1>Audit Report for Charitable Trusts Under Section 12A(b) Confirms Accurate Financial Records and Proper Income Application</h1> The document is an audit report form under section 12A(b) of the Income-tax Act, 1961, applicable to charitable or religious trusts, institutions, universities, educational institutions, hospitals, or medical institutions. The report confirms the examination of the balance sheet and income and expenditure account for the audited entity, stating that they align with the maintained books of account. The auditor provides an opinion on the maintenance of proper books and the accuracy of particulars in the annexure. The report includes sections on the application of income for charitable purposes, use of income or property for certain persons' benefit, and investments held.
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