Form of audit report for claiming deductions under sections 35D (of Income Tax Act, 1961) and 35E (of Income Tax Act, 1961).
The report of audit of the accounts of an assessee, other than a company or a co-operative society, which is required to be furnished under sub-section (4) of section 35D (of Income Tax Act, 1961) or sub-section (6) of section 35E (of Income Tax Act, 1961) shall be in Form No. [3AE].