
The Institute of Chartered Accountants of India (“ICAI”) released the Technical Guide on Reports of Audit under Section 12A/10(23C) of the Income-tax Act, 1961 (October -2023).
The Technical Guide can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2023/10/76484dtc61725.pdf