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    <title>Report of audit in case of registered non-profit organisations under section 348</title>
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    <description>Registered non-profit organisations required to furnish an audit report under section 348 must submit the report of audit of accounts in Form No. 112. The report is to be furnished one month before the due date for filing the return of income under section 263(1), linking the audit reporting timeline to the return-filing schedule.</description>
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      <description>Registered non-profit organisations required to furnish an audit report under section 348 must submit the report of audit of accounts in Form No. 112. The report is to be furnished one month before the due date for filing the return of income under section 263(1), linking the audit reporting timeline to the return-filing schedule.</description>
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