Section 139(9)(e) in The Income Tax Act, 1961

[Cites 0, Cited by 5] [Section 139(9)] [Section 139] [Entire Act]

Union of India - Subsection

Section 139(9)(e) in The Income Tax Act, 1961

(e)where the accounts of the assessee have been audited, the return is accompanied by copies of the audited profit and loss account and balance sheet and the auditor's report and, where an audit of cost accounts of the assessee has been conducted, under section 233B of the Companies Act, 1956 (1 of 1956), also the report under that section;

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Union of India - Subsection

Section 139(9)(e) in The Income Tax Act, 1961