Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144

Audit and report (sub-rules 1 and 2). To claim a deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144, the accounts of the eligible business for the tax year are audited by an accountant under section 515(3)(b) before the specified date referred to in section 63, and the signed and verified report is furnished by that date, in Form No. 32.

One report per undertaking (sub-rule 3). Each undertaking or enterprise claiming the deduction furnishes a separate report, with its profit and loss account and balance sheet prepared as if it were a distinct entity.

Documents to attach (sub-rule 4). The relevant part of Form No. 32 is filled in and the listed documents attached, by section:

Section	Part of Form No. 32	Document
46	B1	Copy of the agreement with the Central Government, a State Government or a local authority
138	B2	Copy of Form No. 10CCB of the Income-tax Rules, 1962, as it existed before repeal (of the developer)
139	B3	Copy of the notification of the Special Economic Zone
140	B4	Copy of the certificate from the Inter-Ministerial Board of Certification
141	B5	Copy of the approval and completion certificate of the Housing Project; copy of the Board's notification of the scheme
142	B6	Copy of the approval and completion certificate of the Housing Project; for a Rental Housing Project, copy of the notification under section 80-IBA of the Income-tax Act, 1961 as it existed before repeal
143	B7	Copy of the agreement with the Central Government, a State Government or a local authority

The rows for sections 138 to 140 are run together in the PDF's table; check the bare Rules for the exact pairing of section and document.