March 23, 2026

Submitted By: Shweta Verma

(Audit Report under Section 268(5)(i) of the Income-tax Act, 2025 read with Rule 171 of the Income-tax Rules, 2026)

Form 100 is the audit report to be furnished by an Accountant as per directions received from the Assessing Officer with prior approval of the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner of Income-tax under Section 268(5)(i) of the Income-tax Act, 2025. The report certifies that the accounts of an assessee have been examined and present a true and fair view of its financial position. It ensures statutory audit compliance and provides detailed particulars for verification by the Department.