FORM NO. 10D
[See rule 18C]
Audit Report under section 80J of the Income-tax Act, 1961
*I/We have examined the balance sheet of the industrial undertaking styled** and belonging to M/s (Permanent Account No ) as at and the profit and loss account of the said industrial undertaking 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 industrial undertaking 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 –
in the case of the balance sheet, of the state of affairs of the above named industrial undertaking as at . ,and
in the case of the profit and loss account, of the profit or loss of the industrial undertaking for the accounting year ending on
Place .
Date . Signed
Accountant !
Notes
*Delete whichever is not applicable.
**Here give name and address.
!This report is 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 in sub-section (2) of section 226 of the Companies Act, 1956 (1 to 1956), entitled to be appointed to act as auditor of companies registered in that State.
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.