Under the Explanation to section 288(2), an “Chartered Accountant” means a chartered accountant within the meaning of the Chartered Accountants Act, 1949, and includes in relation to any State, any person who by virtue of the provisions of section 226(2) of the Companies Act is entitled to be appointed to act as an auditor of companies registered in that State.
| Relevant rule of IT Rules | Relevant section of IT Act | Prescribed Audit Report / Report of Chartered Accountant | Relevant Form No. |
| 6H | 50B | Report and certificate in the case of slump sale certifying the computation of net worth of the undertaking | 3CEA |
| 9C | 72A(2) | Certificate showing particulars of production during which the prescribed level of production is achieved | 62 |
| 10E | 92E | Report of an Chartered Accountant relating to international transactions | 3CEB |
| 10V | 9A | Report from an Chartered Accountant to be furnished for purpose of section 9A relating to arm’s length price in respect of the remuneration paid by an eligible investment fund to the fund manager | 3CEJ |
| 16D | 10A(5) | Report of an Chartered Accountant in case of FTZ/EPZ/EHTP/STP/SEZ Units | 56F |
| 16E | 10B(5) | Report of an Chartered Accountant of EOU Units | 56G |
| 16F | 10BA | Report of an Chartered Accountant in case of export of hand made articles | 56H |
| 11-O(2) | 35AC | Certificate of direct expenditure incurred on eligible projects and schemes | 58B |
| 12B | 115R(3A) | Certificate by an Chartered Accountant in respect of income distributed by a mutual fund | 63A |
| 12C | 115U(2) | Certificate by an Chartered Accountant in respect of income distributed on Venture Capital Company/Fund | 64 |
| 18BBE(3) | 80-IA(6) | Certificate specifying the amount credited to the reserve account and the amount utilised during the previous year for the highway project | 10CCC |
| 19AE | 80LA(3) | Report under section 80LA(3) relating to offshore banking units, etc. | 10CCF |
| 19AB | 80JJAA | Report under section 80JJAA in case of employment of new workmen | 10DA |
| 20 | 88(2)(xvi) | Certificate specifying the amount invested by public company in infrastructure facility each year from the date of approval of the Board. | |
| 20A | 88(2)(xvii) | Certificate specifying the amount invested by Mutual Fund in “eligible issue of capital” of any company each year from the date of approval of the Board. | |
| 31ACB | 201 | Form for furnishing Chartered Accountant certificate under the first proviso to sub-section (1)of section 201 of the Income-tax Act, 1961 | 26A |
| 37BB | 195(6) | Certificate of an Chartered Accountant for remittance to a non resident or a foreign company | 15CB |
| 37J | 206C | Form for furnishing Chartered Accountant certificate under the first proviso to sub-section (6A) of section 206C of the Income-tax Act, 1961 | 27BA |
| 40B | 115JB(4) | Report of an Chartered Accountant for computing the book profits of the company | 29B |
| 40BA | 115JC(3) | Report of an Chartered Accountant | 29C |
| 114DA | 285 | Annual statement under section 285 | 49C |
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