CERTIFICATE U/s 40A(3) of Income Tax Act, 1961
CERTIFICATE under section 40A(3)
To,
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………………
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Dear Sir,
Sub: AUDIT OF ACCOUNTS FOR THE YEAR ENDED ON ……………… OF OUR FIRM
I / We hereby certify that all the payments made for expenditure covered u/s 40A(3) of the Income Tax Act, 1961 during the previous year were made by account payee cheques drawn on a bank or account payee bank draft. No such payment is made in cash or through bearer cheques.
FOR : ………………
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