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    <title>Form of audit report for claiming deductions under sections 35D and 35E</title>
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    <description>Audit reports required for claiming deductions under sections 35D and 35E by an assessee other than a company or a co-operative society must be furnished in Form No. 3AE. The rule prescribes the format of the audit report for deduction claims dependent on the specified statutory audit requirement.</description>
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      <description>Audit reports required for claiming deductions under sections 35D and 35E by an assessee other than a company or a co-operative society must be furnished in Form No. 3AE. The rule prescribes the format of the audit report for deduction claims dependent on the specified statutory audit requirement.</description>
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