Tax audit report of trust form 10b

This query is : Resolved 

09 December 2014 is there necessary to sign form 10b by the same person who has done statutory audit of trust plz help me with the reference of statutory provision and as per income tax act in this regard...

09 December 2014 Not necessary as per the provisions of income tax, it has to be signed by Chartered Accountant.

10 December 2014 plz give section reference

10 December 2014 Section 44AB of IT Act.


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