https://www.taxtmi.com/news?id=71997 Form 100 is the audit report furnished by an Accountant when an assessee is directed to get accounts audited under section 268(5)(i) of the Income-tax Act, 2025. It certifies examination of the books of account and financial statements and records whether the accounts present a true and fair view. The report is filed only on a special audit direction, together with supporting financial statements, books, bank statements, and applicable audit reports, within the period specified by the Assessing Officer. en-us Mon, 30 Mar 2026 17:40:39 +0530 Mon, 30 Mar 2026 17:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71997 Form 100 is the audit report furnished by an Accountant when an assessee is directed to get accounts audited under section 268(5)(i) of the Income-tax Act, 2025. It certifies examination of the books of account and financial statements and records whether the accounts present a true and fair view. The report is filed only on a special audit direction, together with supporting financial statements, books, bank statements, and applicable audit reports, within the period specified by the Assessing Officer. News - Mon, 30 Mar 2026 17:40:39 +0530 https://www.taxtmi.com/news?id=71997