Rule – 14, Form of verification under section 142
March 19, 2018
Rule – 14B, Guidelines for the purposes of determining expenses for audit
March 19, 2018

Rule – 14A, Form of audit report under section 142(2A)

14AThe report of audit of the accounts of an assessee which is required to be furnished under sub-section (2A) of section 142 shall be in Form No. 6B.

Reference: www.incometaxindia.gov.in

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