Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144

Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144 https://www.taxtmi.com/acts?id=53372 Deduction under sections 46, 138, 139, 140, 141, 142, 143 and 144 requires audit of the eligible business accounts by an accountant before the specified date, with the signed and verified report furnished in Form No. 32. Each undertaking or enterprise claiming the deduction must submit a separate report with its profit and loss account and balance sheet as if it were a distinct entity, together with the specified supporting documents applicable to the relevant section. en-us Fri, 20 Mar 2026 17:52:57 +0530 Mon, 06 Apr 2026 17:18:38 +0530 TaxTMI RSS Generator Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144 https://www.taxtmi.com/acts?id=53372 Deduction under sections 46, 138, 139, 140, 141, 142, 143 and 144 requires audit of the eligible business accounts by an accountant before the specified date, with the signed and verified report furnished in Form No. 32. Each undertaking or enterprise claiming the deduction must submit a separate report with its profit and loss account and balance sheet as if it were a distinct entity, together with the specified supporting documents applicable to the relevant section. Act-Rules Income Tax Fri, 20 Mar 2026 17:52:57 +0530 https://www.taxtmi.com/acts?id=53372