https://www.taxtmi.com/news?id=71994 Form 100 is the audit report to be furnished by an Accountant when the Assessing Officer directs a special audit under section 268(5)(i). It certifies examination of the assessee's accounts and their true and fair view, and is filed only for the tax year in which the direction is issued. The form requires signed verification, supporting financial and accounting records, and submission through the e-filing portal with annexures and documents. The revised form aligns with the Income-tax Act, 2025 and uses simplified tabular reporting. en-us Mon, 30 Mar 2026 17:29:54 +0530 Mon, 30 Mar 2026 17:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71994 Form 100 is the audit report to be furnished by an Accountant when the Assessing Officer directs a special audit under section 268(5)(i). It certifies examination of the assessee's accounts and their true and fair view, and is filed only for the tax year in which the direction is issued. The form requires signed verification, supporting financial and accounting records, and submission through the e-filing portal with annexures and documents. The revised form aligns with the Income-tax Act, 2025 and uses simplified tabular reporting. News - Mon, 30 Mar 2026 17:29:54 +0530 https://www.taxtmi.com/news?id=71994