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    <title>Report of accountant to be furnished under section 147(4)(a)</title>
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    <description>Accountant&#039;s report required to be furnished by an assessee under section 147(4)(a) must be submitted in Form No. 35. The rule specifies the prescribed form for the report defined in section 515(3)(b) and sets the procedural format for compliance under the relevant income-tax provision.</description>
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