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03AE Audit report under section 35D(4)/35E(6) of the Income- tax Act, 1961 - Income Tax

1. 54/2023 - Dated: 1-8-2023 - Income Tax - Income-tax (Fourteenth Amendment) Rules, 2023.

1. Section 35E - Deduction for expenditure on prospecting, etc., for certain minerals - Income-tax Act, 1961
2. Section 35D - Amortisation of certain preliminary expenses - Income-tax Act, 1961
3. Rule 6AB - Form of audit report for claiming deductions under sections 35D and 35E - Income-tax Rules, 1962