(4)Where any of the matters referred to in clauses (i) and (ii) of sub-section (2) or in clauses (a), (b), [(bb)] [ Inserted by Act 65 of 1960, Section 69 (w.e.f. 28.12.1960).], [(c) and (d)] [ Substituted by Act 21 of 1999, Section 16, for " and (c)" (w.r.e.f. 31.10.1998).] of sub-section (3) is answered in the negative or with a qualification, the auditor's report shall state the reason for the answer.
