FORM NO. 10C
[See rule 18 B]
Audit Report under section 80HH of the Income-tax Act, 1961
*I/We have examined the balance sheet of the *industrial undertaking/business of hotel
styled**………………….and belonging to M/s……………………………………….as at………………………… and the
profit and loss account of the said *industrial undertaking/business of hotel 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 purposes of the audit. In *my/our opinion proper books of account have been
kept by the head office and the branches of the *industrial undertaking/business of hotel aforesaid visited by
*me/us so far as appears from *my/our examination of books, and proper returns adequate for the purposes
of audit have been received from branches not visited by *me/us, 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—
(i) in the case of the balance sheet of the state of affairs of the above named *industrial undertaking/
business of hotel as at…………..; and
(ii) in the case of the profit and loss account, of the profit or loss of the *industrial undertaking/business
of hotel for the accounting year ending on……………..
Place……….…………..
…………………………
Date………………….
Signed
Accountant$
Notes :
1. *Delete whichever is not applicable.
2. **Here give name and address of the industrial undertaking/business of hotel.
3. $This report is to be given by-
(i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949);or
(ii) any person who, in relation to any State, is, by virtue of the provisions in sub-section (2) of section
226 of the Companies Act, 1956 (1 of 1956). Entitled to be appointed to act as an auditor of compa-
nies registered in that State.
4. 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.