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Union of India - Section

Section 6AB in Income Tax Rules, 1962

6AB. Form of audit report for claiming deductions under sections 35D and 35E.

- The report of audit of the accounts of an assessee, other than a company or a co-operative society, which is required to be furnished under sub-section (4) of section 35D or sub-section (6) of section 35E shall be in Form No. 3AE.