Audit report under section 44AB of the Income-tax Act, 1961 in the case of a person carrying on profession

FORM NO. 3CC

(See Rule 6G [1] [c])

Audit report under section 44AB of the Income-tax Act, 1961

in the case of a person carrying on profession

 

 

*I/We have examined the balance sheet of  ___________________________________________________

__________________________________________________ (name & address of the assessee)

Permanent Account No. ______________________________ as at ___________________________

and *the profits and loss account/the income and expenditure statement 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 purpose of the audit. In *my/our opinion, proper books of account have been kept by the head office and the branches of the assessee so far as appears from *my/our examination of books, 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 —

 

  1. in the case of the balance sheet, of the state of abovenamed assessee’s affairs as at ____________

     ________________________ and

 

  1. in the case of *the profit and loss account/the income and expenditure statement, of *the profit or income or loss of the abovenamed assessee for the accounting year ending on ___________

 

 

The prescribed particulars are furnished in Form No. 3CE annexed hereto. In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, these are true and correct.

 

 

 

 

Place : __________________

 

 

Date : ___________________                                                                                                            ___________________

                                                                                                            Signed

                                                                                                            +Accountant

 

 

 

 

 

Notes :

  1. *Delete whichever is not applicable.
  2. 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.
  3. + This report has to be given by :-

 

  1. a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or
  2. any person who, in relation to any State, is, by virtue of the provisions of sub-section (2) of section
    226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor of
            companies registered in that State.

 

 

 

 

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