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    <title>Furnishing of report under section 146</title>
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    <description>Furnishing of the accountant&#039;s report required under section 146(3)(c) along with the return of income must be done in Form No. 34. The rule applies to the report of an accountant as defined in section 515(3)(b) and specifies the prescribed form for compliance with the reporting requirement.</description>
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