(6)If the Commissioner of Income-tax or the Director of Income-tax, as the case may be, is satisfied that the,-(a)company has not maintained separate books of account for the skill development project or has not got such books of account audited by an accountant in accordance with sub-rule (1);(b)company has not furnished the documents referred to in sub-rule (5);(c)company has ceased to carry out activities of skill development project;(d)activities of skill development project of the company are not genuine; or(e)activities of the skill development project of the company are not being carried out in accordance with the relevant provisions ofthe Act or the rules or the conditions subject to which the notification was issued,he shall, after making appropriate inquiries, furnish a report on the circumstances referred to in clauses (a) to (e) to the CBDT for appropriate action under sub-rule (13) of rule 6AAF.
