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Rules

14A Form of audit report under section 142(2A)

[Forms for report of audit or inventory valuation under section 142(2A).

1[14A. - (1) The report of audit of the accounts of an assessee which is required to be furnished under clause (i) of sub-section (2A) of section 142 shall be in Form No. 6B.

(2) The report of inventory valuation of an assessee which is required to be furnished under clause (ii) of sub-section (2A) of section 142 shall be in Form No. 6D.]

Notes:-

1. Substituted by the IT (Twenty-Second Amdt.) Rules, 2023, w.e.f. 27-9-2023.

whole rule 14A shall be substituted ,before it was read as

14A. The report of audit of the accounts of an assessee which is required to be furnished under sub-section (2A) of section 142 shall be in Form No. 6B.]

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