FORM NO. 10CC |
[See rule 18BB] |
Audit Report under section 80HHA of the Income-tax Act, 1961 |
*I/We have examined the balance sheet of the small-scale industrial undertaking styled**………….….and belonging to M/s……………………………………as at………………and the profit and loss account of the said small-scale industrial undertaking 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 small-scale industrial undertaking 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 small scale industrial |
undertaking as at……………., and |
(ii) in the case of the profit and loss account, of the profit or loss of the small-scale industrial undertak- |
ing for the accounting year ending on…………… |
Place………………… |
………………………. |
Date………… |
Signed |
Accountant$ |
Notes: |
I. *Delete whichever is not applicable. |
2. **Here give name and address of the small-scale industrial undertaking. |
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. l956 (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 orwith a qualification, the |
report shall state the reasons therefor. |