https://www.taxtmi.com/forms?id=2356 Audit report format prescribed for an accountant to certify books of account and verify particulars supporting a deduction claim for preliminary expenses or for prospecting or developing certain minerals. The report records whether proper books have been kept, whether necessary information and explanations were obtained, and whether the annexed particulars are true and correct, with reasons required for any qualification or negative answer. The annexure sets out the particulars and expenditure details required for each deduction claim, including business dates, qualifying expenditure, project cost or mineral-related expenditure, and the resulting deduction eligibility. en-us Mon, 23 Mar 2026 10:17:00 +0530 Mon, 23 Mar 2026 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forms?id=2356 Audit report format prescribed for an accountant to certify books of account and verify particulars supporting a deduction claim for preliminary expenses or for prospecting or developing certain minerals. The report records whether proper books have been kept, whether necessary information and explanations were obtained, and whether the annexed particulars are true and correct, with reasons required for any qualification or negative answer. The annexure sets out the particulars and expenditure details required for each deduction claim, including business dates, qualifying expenditure, project cost or mineral-related expenditure, and the resulting deduction eligibility. Forms Income Tax Mon, 23 Mar 2026 10:17:00 +0530 https://www.taxtmi.com/forms?id=2356