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    <title>Forms for report of audit or inventory valuation under section 268(5)</title>
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    <description>Prescribes the forms to be used for reports required under section 268(5) of the Income-tax Rules. The report of audit of an assessee&#039;s accounts required under section 268(5)(i) must be furnished in Form No. 100. The report of inventory valuation required under section 268(5)(ii) must be furnished in Form No. 101.</description>
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