Form 3AE is an audit report prescribed under Rule 6AB of the Income Tax Rules, required for deductions claimed under Sections 35D(4) and 35E(6) of the Income Tax Act, 1961. This form is used to certify the accuracy of the balance sheet, profit and loss account, and financial records of the assessee by a qualified auditor. It ensures that expenses related to preliminary and specified business expenditures are properly verified for tax deduction claims. Download the Form 3AE PDF here to complete audit certification and comply with Income Tax provisions.

Source: https://incometaxindia.gov.in



