TMI BlogAudit report under section 35D(4)/35E(6) of the Income- tax Act, 1961X X X X Extracts X X X X X X X X Extracts X X X X ..... y/our opinion, proper books of account have been kept by the head office and the branches of the above named assessee visited by * me/us so far as appears from * my/our examination of the books, and proper returns adequate for the purposes of audit have been received from branches not visited by * me/us, subject to the comments given below :- ______________________________________________________________________________ ______________________________________________________________________________ In * my/our opinion and to the best of * my/our information and according to explanations given to * me/us, the said accounts give a true and fair view:- (i) in the case of the Balance Sheet(s) of the state of the abovenamed assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n . *3. Qualifying amount of expenditure : (a) Expenditure in connection with- (i) preparation of feasibility report Rs (ii) preparation of project report Rs (iii) conducting market survey or any other survey necessary for the business of the assessee Rs (iv) engineering services relating to the business of the assessee Rs (b) Legal charges for drafting any agreement between the assessee and any other person for any purpose relating to the setting up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specting or development were undertaken 2. Year of commercial production 3. Qualifying amount of expenditure: Year in which expenditure was incurred Amount of expenditure (Give details) Rs. 1. 2. 3. 4. 5. .. Place .. Date Signed : ... Accountant Name: .. Address: .. Membership No: . *Where the qualifying expenditure was incurred during more than one year, year-wise details of the expenditure should be given. Expenditure prior to 1.4.2023 under this head should be claimed only where the work in connection with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Balance Sheet(s) of M/s ------------------as at------------ and the Profit and Loss Account(s) for the year(s) ended on * that/those date(s) which are in agreement with the books of account maintained at the head office at -----------------------* and branches at...................... * I/We have obtained all the information and explanations which to the best of * my/our knowledge and belief were necessary for the purposes of the audit. In * my/our opinion, proper books of account have been kept by the head office and the branches of the abovenamed assessee visited by * me/us so far as appears from * my/our examination of the books, and proper returns adequate for the purposes of audit have been received from branches not visited by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me. ANNEXURE TO FORM NO. 3AE SECTION A STATEMENT OF PARTICULARS REQUIRED FOR THE PURPOSES OF DEDUCTION UNDER SECTION 35D 1. Date of commencement of business 2. Where the deduction is claimed with reference to the expenditure incurred in connection with the extension of the industrial undertaking or the setting up of a new industrial unit, the date on which the extension was completed or new industrial unit commenced production or operation *3. Qualifying am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r development were undertaken 2. Year of commercial production 3. Qualifying amount of expenditure : Year in which expenditure was incurred Amount of expenditure (Give details) Rs. 1. 2. Place Date ................... Signed Accountant *Where the qualifying expenditure was incurred during more than one year, year-wise details of the expenditure should be given. Expenditure under th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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