FORM NO. 10C

[See rule 18 B]

Audit Report under section 80HH of the Income-tax Act, 1961

*I/We have examined the balance sheet of the *industrial undertaking/business of hotel

styled**………………….and belonging to M/s……………………………………….as at………………………… and the

profit and loss account of the said *industrial undertaking/business of hotel for the year ended on that date

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 *industrial undertaking/business of hotel aforesaid visited by

*me/us so far as appears from *my/our examination of 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 of the state of affairs of the above named *industrial undertaking/

business of hotel as at…………..; and

(ii) in the case of the profit and loss account, of the profit or loss of the *industrial undertaking/business

of hotel for the accounting year ending on……………..

Place……….…………..

 …………………………

Date………………….

 Signed

Accountant$

Notes :

1. *Delete whichever is not applicable.

2. **Here give name and address of the industrial undertaking/business of hotel.

3. $This report is to be given by-

(i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949);or

(ii) any person who, in relation to any State, is, by virtue of the provisions in sub-section (2) of section

226 of the Companies Act, 1956 (1 of 1956). Entitled to be appointed to act as an auditor of compa-

nies registered in that State.

4. Where any of the matters stated in this report is answered in the negative or with a qualification, the

report shall state the reasons therefor.