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Tax Audit for AY 2023-24

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(Querist)
29 August 2023 Whether Financial Statements of Non-Corporate Entitles are required to be prepared as Schedule III format while attaching financial documents along with Audit report under section 44AB?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
30 August 2023 Schedule III format not applicable. Follow
ICAI Guidance Note 2023 on ‘Financial Statements of NCEs (Non Corporate Entities)’
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