TaxTMI 
TaxTMI 
Audit report under section 35D(4)/35E(6) of the Income- tax Act, 1961
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....r books of account have been kept by the head office and the branches of the above named assessee visited by * me/us so far as appears from * my/our examination of the books, and proper returns adequate for the purposes of audit have been received from branches not visited by * me/us, subject to the comments given below :- ______________________________________________________________________________ ______________________________________________________________________________ In * my/our opinion and to the best of * my/our information and according to explanations given to * me/us, the said accounts give a true and fair view:- (i) in the case of the Balance Sheet(s) of the state of the abovenamed assessee's affairs as at ________....
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....OF PARTICULARS REQUIRED FOR THE PURPOSES OF DEDUCTION UNDER SECTION 35D 1. Date of commencement of business …………………… 2. Where the deduction is claimed with reference to the expenditure incurred in connection with the extension of the industrial undertaking or the setting up of a new industrial unit, the date on which the extension was completed or new industrial unit commenced production or operation ……………………. *3. Qualifying amount of expenditure : † (a) Expenditure in connection with- (i) preparation of feasibility report Rs…… (ii) preparation of project report Rs…… (iii) conducting marke....
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.... of mineral(s) or group(s) of associated minerals in respect of which operation relating to prospecting or development were undertaken ………………………………… 2. Year of commercial production ………………………………… 3. Qualifying amount of expenditure: Year in which expenditure was incurred Amount of expenditure (Give details) Rs. 1. 2. 3. 4. 5. …….. Place………….. Date…………… Signed : ……………………………... Accountant Name: ....
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....dustrial unit commenced production or operation (in so far as such assets have been acquired or developed in connection with the extension of the industrial undertaking or the setting up of the new industrial unit) should be given.] **************** NOTES:- 1. Substituted vide NOTIFICATION NO. 54/2023 dated 01-08-2023 w.e.f. 01-04-2024 before it was read as, "FORM NO. 3AE [See rule 6AB] Audit Report under section * 35D(4) / 35E(6) of the Income-tax Act, 1961 * I/We have examined the Balance Sheet(s) of M/s ------------------as at------------ and the Profit and Loss Account(s) for the year(s) ended on * that/those date(s) which are in agreement with the books of account maintained at the head office at -----------------------* an....
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.... provisions of sub-section (2) of section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor of companies registered in that State. 3. Where any of the matters stated in this Report is answered in the negative or with a qualification, the Report shall state the reasons for the same. ANNEXURE TO FORM NO. 3AE SECTION A STATEMENT OF PARTICULARS REQUIRED FOR THE PURPOSES OF DEDUCTION UNDER SECTION 35D 1. Date of commencement of business 2. Where the deduction is claimed with reference to the expenditure incurred in connection with the extension of the industrial undertaking or the setting up of a new industrial unit, the date on which the extension was completed or new industrial unit commence....