Rule 14A - Forms for report of audit or inventory valuation under section 142(2A) - Income-tax Rules, 1962

1 [ 14A. Forms for report of audit or inventory valuation under section 142(2A). (1) The report of audit of the accounts of an assessee which is required to be furnished under clause (i) of sub-section (2A) of section 142 shall be in Form No. 6B. (2) The report of inventory valuation of an assessee which is required to be furnished under clause (ii) of sub-section (2A) of section 142 shall be in Form No. 6D. ] ************** NOTES:- 1. Substituted vide NOTIFICATION NO. 82/2023 dated 27-09-2023 before it was read as, Form of audit report under section 142(2A). 14A . The 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.