DIRECT TAXATION - AUDIT REPORT UNDER 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)	–do–	Assesses 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 [₹ 25 lakhs for profession] or profit & gains are deemed to be u/ss. 44AD/ 44AE/44AF and assessees 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 profit & 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