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Certificate U/s 40A(3)

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(Querist)
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.
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Jitender

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Jitender (Expert)
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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