Form No 3AE Audit Report under section 35D(4)/35E(6) - Summary
Form No. 3AE is the English audit report under sections 35D(4) and 35E(6) of the Income-tax Act, 1961. This three-page PDF matches the form substituted by the Income-tax (Fourteenth Amendment) Rules, 2023, effective from 1 April 2024.
The form has the audit report and an annexure with Section A for deduction under section 35D and Section B for deduction under section 35E. The Income Tax Department’s Form 3AE guidance describes its filing route; check current rules before relying on this 1961 Act version.
