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 —
- in the case of the balance sheet, of the state of abovenamed assessee’s affairs as at ____________
________________________ and
- 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 :
- *Delete whichever is not applicable.
- 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.
- + This report has to be given by :-
- a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or
- 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.