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of <h1>Audit Report Form Under Section 10(23C) for Trusts and Institutions: Ensures Compliance with Income-tax Act 1961</h1> The document is an audit report form under section 10(23C) of the Income-tax Act, 1961, applicable to funds, trusts, institutions, universities, educational institutions, hospitals, and medical institutions. The audit verifies the agreement of financial statements with the books of accounts and ensures compliance with the Act. The report includes observations and qualifications, if any, and certifies the true and fair view of the financial position and performance. It requires a chartered accountant's signature and includes detailed annexures on income application, investments, and compliance with tax provisions. Amendments to the form are noted, reflecting changes effective from April and June 2023.
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