AUDIT REPORTS AND ACCOUNTANT'S REPORT

Section

Rule

For Whom

In Form No.

10(23C)

16CC

Fund, trust, institutions, university, educational institution, hospital or medical institution

10BB

12A(b)

17B

Public charitable or religious Trusts or Institutions whose income exceeds Rs. 150,000 before exemption.

10B

33AB(2)

5AC

Assessees growing and manufacturing tea or coffee or rubber, claiming deduction in respect of special deposits made u/s. 33AB(1)

3AC

33ABA(2)

5AD

Assessees claiming deduction in respect of Deposits under Site Restoration Fund Account/Scheme.

3AD

35D(4)

6AB

Assessees other than Cos. or Co-op. Societies claiming amortisation of certain preliminary expenses.

3AE

35E(6)

–do–

Assessees other than Cos. or Co-op. Societies claiming deduction for expenditure on prospecting etc. of certain minerals.

3AE

44AB

6G

Assessees carrying on business/profession whose Turnover/Gross Receipts exceeds Rs. 40 lakhs (Rs. 10 lakhs for profession) or profit &
gains are deemed to be u/ss. 44AD/44AE/44AF and assessee has claimed lower profits than specified in those sections.

3CA, 3CB, 3CD

44DA

6GA

Special provisions for computing income by way of Royalties, etc. in case of Non-residents

3CE

80-I(7)/80-IA(7/

18BBB

Assessees having an industrial undertaking or an enterprise for Infrastructure Facility, Telecommunication Services, Industrial

10CCB

80-IB/80-IC

Park or Power etc. and special provision in respect of certain undertakings or enterprises in certain special category status.

80-ID(3)(iv)

18DE

Assessees claiming deduction in respect of profit & gains from business of hotels & convention centre in specified areas

10CCBBA

80-IB(11B)

18DD

Assessees having an undertaking deriving profits from business of operating and maintaining a hospital in a rural area

10CCBC

80-IB(7A)&(7B)

18DB/DC

Assessees claiming deduction in respect of business of owning and operating a multiplex theatre or a convention centre

10CCBA/10CCBB

115VW(ii)

11T

Companies engaged in the business of operating qualifying ships and who have opted for Tonnage tax scheme

66

142(2A)

14A

Special audit at the instance of the Assessing Officer.

6B

Section

Rule

For Whom

In Form No.

10A(5)

16D

Assessee claiming deduction in respect of newly established undertakings in Free Trade Zones EPZ, SEZ, STP, etc.

56F

10B(5)

16E

Assessee claiming deduction in respect of newly established EOUs

56G

10BA(5)

16F

Assessee claiming deduction in respect of profits from export of eligible articles or things, [hand made articles or things made of
wood as the main raw material.]

56H

50B(3)

6H

 In case of slump sale, for computation of Net Worth of the Undertaking/Division.

3CEA

72(A)(2)(iii)

9C

Assessee being amalgamated company – regarding compliance with prescribed conditions.

62

80-IA(6)

18BBE

Assessee claiming deduction in respect of profits of housing or other activity which is integral part of Highway project.

10CCC

80LA

19AE

Scheduled bank which owns an offshore banking unit in Special Economic Zone

10CCF

80-IB(11C)

18DDA

 Assessee claiming deduction from profits & gains from operating and maintaining a hospital located anywhere in India

10CCBD

80JJAA(2)

19AB

Assessee claiming deduction in respect of employment of new workmen.

10DA

92E

10E

Relating to International Transactions and particulars thereof.

3CEB

115JB

40B

Company assessees to which provisions of section 115JB applies

29B