Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144

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.... or 142 or 143 or 144, the accounts of the eligible business for the tax year for which the deduction is claimed shall be audited by an accountant as defined in section 515(3)(b), before the specified date referred to in section 63 and the assessee shall furnish by that date the report of such audit duly signed and verified by such accountant. (2) The report of the audit of the accounts of an a....

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....ocuments to be attached A B C D 1. 46 B1 Copy of the agreement entered into with the Central Government, State Government, or a local authority. 2. 138 B2 Copy of Form No. 10CCB of the Income-tax Rules, 1962 made under the Income-tax Act, 1961, as it existed prior to its repeal, of developer 3. 139 B3 Copy of the notification of the Special Economic ....