- Shweta Verma
March 23, 2026
(Audit Report under Section 268(5)(i) of the Income-tax Act, 2025 read with Rule 171
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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.
https://www.incometaxindia.gov.in/documents/d/guest/form-100-faqs
Author Bio
Shweta Verma
Company: TVA & CO LLP
Designation: CS
Location: -
Gender: female
CS Trainee View Full Profile
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