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    <title>Format of audit report u/s 44AD of the Income Tax Act</title>
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    <description>Where a taxpayer does not declare income under the presumptive schemes of 44AD, 44AE or 44AF, the taxpayer must obtain an audit under the general tax audit provision of 44AB and file the return on the basis of that audit; the only prescribed audit report formats in such cases are the statutory audit report and particulars (commonly filed as Form 3CB and Form 3CD).</description>
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      <description>Where a taxpayer does not declare income under the presumptive schemes of 44AD, 44AE or 44AF, the taxpayer must obtain an audit under the general tax audit provision of 44AB and file the return on the basis of that audit; the only prescribed audit report formats in such cases are the statutory audit report and particulars (commonly filed as Form 3CB and Form 3CD).</description>
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