Rule 28: Form 6 audit report for specified expenses
Rule 28 prescribes Form No. 6 for the audit report under section 44(6) or section 51(7), for an assessee other than a company or a co-operative society. It identifies the report form for those statutory situations.
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Rule 28 - Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 51
The report of audit of the accounts of an assessee, other than a company or a co-operative society, under section 44(6) or section 51(7), shall be furnished in Form No. 6.
Rule breakdown
Match the report to the statutory provision
The rule covers the report of audit of the accounts under section 44(6) or section 51(7). These references concern the specified preliminary-expense or mineral-prospecting expenditure provisions.
Identify which Act provision creates the audit requirement in the particular case before selecting this form. Do not treat Form No. 6 as a universal report for every deduction.
Check the assessee category
The wording applies to an assessee other than a company or a co-operative society. Record the assessee’s legal status when deciding whether this prescription applies.
Exclusion from this particular rule is not a statement that a company or co-operative society has no accounting, audit or other obligations under any law.
Prepare Form No. 6 and reconcile the accounts
Use the prescribed Form No. 6 for the relevant audit report. Reconcile the expenditure schedules and underlying accounts supporting the section 44 or section 51 claim.
Keep the scope of the audit report and the deduction computation aligned. The prescribed form does not replace verification of substantive eligibility under the Act.
Keep the expenditure statement separate
Rule 27 separately prescribes Form No. 5 for the section 44(3) expenditure statement and its stated deadline. Rule 28 prescribes the audit report form for its own scope.
Where both requirements apply, filing one document should not be assumed to satisfy the other. Track each required document and its legal basis separately.
Confirm the applicable procedure before submission
Rule 28 itself specifies the form without stating a separate calendar deadline. Read the relevant Act provision and current filing instructions to determine the procedure and timing for the actual report.
Maintain the signed report, supporting schedules, the relevant tax year and submission evidence where furnished. Do not infer a new deadline merely by copying Rule 27’s statement deadline.
Key takeaways
Form No. 6
The rule specifies the report form for sections 44(6) or 51(7).
Entity restriction
Its wording covers assessees other than companies and co-operative societies.
Separate documents
The Form 5 expenditure statement and Form 6 audit report have different roles.
Practical checklist
- Confirm the relevant Act audit requirement and entity category.
- Use Form 6 and reconcile the supporting accounts.
- Track separate statement and report obligations.
Avoid
- Do not treat the form as proof of automatic deduction eligibility.
- Do not import another rule’s deadline without checking its scope.
FAQs
Which audit report form is prescribed?
Form No. 6 for the accounts audit under section 44(6) or section 51(7) within the rule’s stated scope.
Does Rule 28 cover a company or co-operative society?
Its text expressly refers to an assessee other than a company or a co-operative society.
Does the rule itself set a separate calendar deadline?
No separate calendar deadline is stated in Rule 28. Check the relevant Act provision and current procedure for the applicable timing.
Glossary
- Form No. 6
- The audit-report form specified by Rule 28 for its stated statutory scope.
- Audit report
- The report of audit of accounts under the identified Act provision, distinct from the expenditure statement.