Audit Report under paragraph 2 of Schedule X for deduction for site restoration fund

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....ort dated ...................... along with a copy of each of the audited *profit and loss account/income and expenditure statement for the year ended on ...................... and a copy of the audited balance sheet as at ...................... along with the documents declared by the relevant Act to be part of, or annexed to, the profit and loss account/income and expenditure statement and the balance sheet. A further report as required under the sub-paragraph (2) of paragraph 2 of Schedule X is furnished in Part C and Part D of this Form. In my opinion and to the best of my information and according to the explanations given to me, the particulars given in Part C and Part D of this Form are true and correct. Place Date Sig....

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....urposes of the audit. In my opinion, proper books of account have been kept by the head office and the branches of the assessee so far as appears from my examination of the books of account, subject to the comments given below : In my opinion and to the best of my information and according to the explanations given to me, the said accounts give a true and fair view- (i) in the case of the balance sheet, of the state of the above-named assessee's affairs as at .................. and (ii) in the case of the *profit and loss account/income and expenditure statement, of the profit or the income or loss of the above-named assessee for the tax year ending on .................. The particulars required for verificati....

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....4; Accrual method (b) Whether there is any change from the method of accounting employed in the immediately preceding tax year (Yes/No) (c) If answer to (b) above is yes, provide details of the change in method of accounting   3. (a) Whether separate accounts are maintained in respect of business consisting of the prospecting for, or extraction or production of, petroleum or natural gas or both in India. (Yes/No) (b) If answer to (a) above is yes, profit of such business, computed under the head "Profits and gains of business or profession" before making any deduction under section 49 (refer Note 4) (c) In case separate accounts are not maintained or are not available, furnish the following details: &nb....

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....thdrawal/release made (Whether it is for purposes specified in the special scheme/deposit scheme) (Yes/No) (A) (B) (C) (D) (E)           (b) Amount of deemed income (as per paragraph 3(3) of schedule X) where withdrawal/release is made on account of closure of specified account   (c) Furnish details of the amounts utilised out of the withdrawals/release referred to in 6(a) above with details regarding the purpose for which and the dates on which the amounts were utilised Sl. No. Amount of utilization Date of utilization Purpose of utilisation (A) (B) (C) (D)   Total       (d) Whether any amount has been utilised....

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.... any   8. Amount of deduction permissible in accordance with the provisions of section 49   Place Date Signature Name of the Accountant. ................................. Designation. ................................. Membership Number. ........................... UDIN Details, if any. ........................... Name of the proprietorship/ firm. ................................. Firm Registration Number. ................................. Notes: 1. In case of individual, the first, middle and last name shall be provided in full without any abbreviations. In any other case also, name shall be provided in full. 2. The address shall contain i. Country/Region, ii. Flat/Door/Building, iii....