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    <title>Forms for report of audit or inventory valuation under section 142(2A)</title>
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    <description>Report forms for audit and inventory valuation required under section 142(2A) are prescribed under the Income-tax Rules. Audit reports of an assessee&#039;s accounts under clause (i) must be furnished in Form No. 6B, while inventory valuation reports under clause (ii) must be furnished in Form No. 6D. The rule standardises the formats to be used for the two distinct reporting requirements arising in assessment procedure.</description>
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      <description>Report forms for audit and inventory valuation required under section 142(2A) are prescribed under the Income-tax Rules. Audit reports of an assessee&#039;s accounts under clause (i) must be furnished in Form No. 6B, while inventory valuation reports under clause (ii) must be furnished in Form No. 6D. The rule standardises the formats to be used for the two distinct reporting requirements arising in assessment procedure.</description>
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