March 23, 2026
Submitted By: Shweta Verma
Form of Audit Report under Section 45(2) read with RULE 29 of the Income tax Rules, 2026
FORM 13 is an audit report furnished by an accountant in respect of an approved in house scientific research and development (R&D) facility under section 45(2) of the Income-tax Act, 2025, read with RULE 29 of the Income-tax Rules. It certifies the maintenance of accounts and the correctness of expenditure incurred on the approved facility.
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