Form of audit report for claiming deductions under sections 35D and 35E

Form of audit report for claiming deductions under sections 35D and 35E. — The report of audit of the accounts of an assessee, other than a company or a co-operative society, which is required to be furnished under sub-section (4) of section 35D or sub-section (6) of section 35E shall be in Form No. [3AE].