29 January 2020
As per Latest FAQ issued by ICAI Q102. Whether I can certify the Income Tax Return of an individual which is required for bank loan purposes? Ans. For the certification of ITR, Members are not authorized to certify ITR as true copy. However they can make an opinion/ certificate/ report about ITR based on its source, location and authenticity of data from which ITR is being prepared and UDIN is required while doing so.
AS PER THE ABOVE CASE CA CAN CERTIFY THE UNAUDITED BALANCE SHEET OF HIS / HER CLIENT OR NOT?