Audit Reports under the Income-Tax Act/Accountant’s Reports under the Income-tax Act

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 ₹ 250,000/- 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)

6AB

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 ₹ 1 crore 
[₹ 50 lakh for professional] or profit & gains are deemed to be u/ss. 44AD/44AE/44AF/44ADA 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/80-IB

18BBB

Assessees having an industrial undertaking or business of hotel or an enterprise for Infrastructure Facility, Telecommunication Services

10CCB

80-IC

18BBB

Undertakings or enterprises in certain special category states

10CCB

80-ID(3)(iv)

18DE

Assessees claiming deduction in respect of profits & 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 which have opted for Tonnage tax scheme

66

142(2A)

14A

Special audit at the instance of the Assessing Officer

6B

13B

17CA

Audit Report of Electoral Trust

10BC