https://www.taxtmi.com/news?id=21322 The draft substitutes rule 17B to require the audit report and particulars under clause (b) of sub section (1) of section 12A to be furnished in a reissued Form No. 10B. The Form prescribes an auditor's certification identifying the accounts examined, agreement with books, space for observations, and an opinion that books are properly kept and accounts give a true and fair view, and it mandates an Annexure of detailed particulars on registration, receipts, application of income, investments, business activities, related party/specifed person transactions, loans/deposits, and tax deduction/collection compliance. en-us Tue, 21 May 2019 16:13:57 +0530 Wed, 11 Feb 2026 15:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=21322 The draft substitutes rule 17B to require the audit report and particulars under clause (b) of sub section (1) of section 12A to be furnished in a reissued Form No. 10B. The Form prescribes an auditor's certification identifying the accounts examined, agreement with books, space for observations, and an opinion that books are properly kept and accounts give a true and fair view, and it mandates an Annexure of detailed particulars on registration, receipts, application of income, investments, business activities, related party/specifed person transactions, loans/deposits, and tax deduction/collection compliance. News - Tue, 21 May 2019 16:13:57 +0530 https://www.taxtmi.com/news?id=21322