Section 80ID(3)(iv) in The Income Tax Act, 1961

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Union of India - Subsection

Section 80ID(3)(iv) in The Income Tax Act, 1961

(iv)the assessee furnishes along with the return of income, the report of an audit in such form and containing such particulars as may be prescribed, and duly signed and verified by an accountant, as defined in the Explanation below sub-section (2) of section 288, certifying that the deduction has been correctly claimed.

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Union of India - Subsection

Section 80ID(3)(iv) in The Income Tax Act, 1961