Audit report under sub-section (2) of section 44DA of the Income-tax Act, 1961

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..... rmanent Account Number or Aadhaar Number ] ] relating to the business of the permanent establishment / fixed place of profession in India during the year ended on 31st day of March .. 2. I / We have obtained all the information and explanations which, to the best of my / our knowledge and belief, were necessary for the purposes of the audit and for ascertaining the amount of income by way .....

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..... (Accountant) Notes: 1. Delete whichever is not applicable. 2. This report is to be given by- (a) chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or (b) any person who, in relation to any State, is, by virtue of the provisions in sub- section (2) of section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act a .....

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..... essment year : 5. Status : PART B 6. Nature of business or profession 7. (a) Whether books of account are prescribed under section 44AA, if yes list of books so prescribed (b) Books of account maintained. (In case books of account are maintained in a computer system, mention the books of account .....

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..... opyrights, patents, etc. for use in respect of which or the contract in respect of which royalty / fees for technical services is payable. 11. (a) Name and address of the payer (b) Whether it is an associated enterprise YES / NO 12. (a) Is royalty / fees for technical services payable in lump-sum or on other basis (b) Details in .....

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..... actual expenses by the permanent establishment / fixed place of profession in India to head office or any of its other offices. ...................... Signed (Accountant) ******* NOTES:- 1. Substituted vide Notification No. 95/2019 dated 06-11-2019 w.e.f. 01-09-2019 before it was read as Permanent Account Number 2. Substituted vide Not .....

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