Rule 171 prescribes Form No. 100 for the audit report under section 268(5)(i) and Form No. 101 for the inventory valuation report under section 268(5)(ii).
171
Rules 2026 · Rule 171
Forms for report of audit or inventory valuation under section 268(5)
Rules 131-200
The rule. The report of audit of an assessee's accounts required under section 268(5)(i) is in Form No. 100 (sub-rule 1). The report of inventory valuation required under section 268(5)(ii) is in Form No. 101 (sub-rule 2).