Certificate U/s 40A(3)

This query is : Resolved 

10 August 2009 An auditor must obtain a certificate from the assessee regarding payments under section 40A(3). How and what are the details to be mentioned in the certificate.
Is there any format for the certificate.

10 August 2009 there is no specific format for this. But auditor must obtain it.

Refer Guidance note on tax audit also in this regard



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