Form No. 6B is an audit report prescribed under Rule 14A of the Income-tax Act, 1961, used during special audits ordered under section 142(2A). It enables a nominated accountant to examine the assessee’s financial statements, books of accounts, and inventory valuation methods to ensure accuracy and compliance. This form helps tax authorities verify financial transparency, detect discrepancies, and support fair tax assessment during detailed scrutiny proceedings.
Source: https://incometaxindia.gov.in
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