Form No. 183

Audit Report under paragraph 2 of Schedule Xfor deduction for site restoration fund

Prescribed under rule 291 · Rule 291

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I … … … .. having Permanent Account Number … … … … … .. hereby report that the statutory audit of the … … … . (name and address of the assessee) having Permanent Account Number … .. was conducted by me/M/s. … … … … … … .. in pursuance of the provisions of the … … … … … … ..

I annex hereto a copy of the audit report dated ………………..along with a copy of each of the audited *profit and loss account/income and expenditure statement for the year ended on ………………..and a copy of the au- dited balance sheet as at ………………..along with the documents declared by the relevant Act to be part of, or annexed to, the profit and loss account/income and expenditure statement and the balance sheet.

A further report as required under the sub-paragraph (2) of paragraph 2 of Schedule X is furnished in Part C and Part D of this Form.

In my opinion and to the best of my information and according to the explanations given to me, the particulars given in Part C and Part D of this Form are true and correct.

Place Signature

Date

Name of the Accountant

Designation … … … … … … … … … … … Membership Number … … … … … … … .

UDIN Details, if any … … … … … … … . Name of the proprietorship/firm … … … … … … … .. Firm Registration Number … … … … … … … … … ..

Notes:

1. *Delete whichever is not applicable.

2. Where any of the matters stated in this report is answered in the negative or with a qualification, the report shall state the reasons therefor.

3. This report has to be given by––

(i) an accountant as referred to in section 515(3)(b); or

(ii) any person who is, by virtue of any other law, entitled to audit the accounts of the assessee for the relevant tax year.

PART B

Audit report under paragraph 2 of Schedule X in a case where the accounts of the business or profession

of a person have not been audited under any other law

I have examined the balance sheet of …… (name and address of assessee) having Permanent Account Number … .. as at … … … … … … ..and the *profit and loss account /income and expenditure statement for the year ended on that date which are in agreement with the books of account maintained at the head office at … … … … … … .. and branches at

I have obtained all the information and explanations which to the best of my knowledge and belief were neces- sary for the purposes of the audit.

In my opinion, proper books of account have been kept by the head office and the branches of the assessee so far as appears from my examination of the books of account, subject to the comments given below :

In my opinion and to the best of my information and according to the explanations given to me, the said ac- counts give a true and fair view–

(i) in the case of the balance sheet, of the state of the above-named assessee's affairs as at … … … … … … .. and

(ii) in the case of the *profit and loss account/income and expenditure statement, of the profit or the income or loss of the above-named assessee for the tax year ending on … … … … … … ..

The particulars required for verification of the claim for deduction under section 49 are given in Part C and Part D of this Form.

In my opinion and to the best of my information and according to the explanations given to me, the particulars given in Part C and Part D hereof are true and correct.

Place Signature

Date

Name of the Accountant

Designation … … … … … … … … … … … Membership Number … … … … … … … .

UDIN Details, if any … … … … … … … .

Name of the proprietorship/ firm … … … … … … … .. Firm Registration Number … … … … … … … … … ..

Notes:

1. *Delete whichever is not applicable.

2. Where any of the matters stated in this report is answered in the negative or with a qualification, the report shall state the reasons therefor.

3. This report has to be given by an accountant as referred to in section 515(3)(b).

Row No.	Part C: Particulars of the assessee
1.	Name of the assessee	(refer Note 1)
2.	Address	(refer Note 2)
3.	Permanent Account Number
4.	Status	(refer Note 3)
5.	Email id
6.	Contact number	Country Code	Number
7.	Tax year

Ro w No.	Part D: Statement of particulars relating to the claim for deduction under section 49
1.	Books of account examined
2.	(a) Method of accounting employed (tick relevant box)	☐ Cash method ☐ Accrual method
	(b) Whether there is any change from the method of accounting employed in the immediately preceding tax year	(Yes/No)
	(c) If answer to (b) above is yes, provide details of the change in method of ac- counting
3.	(a) Whether separate accounts are main- tained in respect of business consisting of the prospecting for, or extraction or pro- duction of, petroleum or natural gas or both in India.	(Yes/No)
	(b) If answer to (a) above is yes, profit of such business, computed under the head “Profits and gains of business or profes- sion” before making any deduction under section 49	(refer Note 4)
	(c) In case separate accounts are not maintained or are not available, furnish the following details:
	(i) total sales or turnover of business consisting of the prospecting for, or extraction or production of, petrole- um or natural gas or both in India
	(ii) total sales or turnover of as- sessee's business
	(iii) total profits of assessee‘s busi- ness computed under the head “Prof- its and gains of business or profes- sion” before making any deduction under section 49
	(iv) the proportionate profit of the business consisting of the prospect- ing for, or extraction or production of petroleum or natural gas or both in India
4.	Provide details of amounts deposited before the end of the tax year in a specified account in accordance with the special scheme or deposit scheme, out of the income chargeable to tax under the head “Profits

	and gains of business or profession”:
	Sl. No.		Speci- fied Ac- count (Spe- cial Ac- count/S ite Res- tora- tion Ac- count)		Account Num- ber	IFSC Code	Amount deposited		Date of deposit
	(A)		(B)		(C)	(D)	(E)		(F)

5.	Amount of interest credited to the account re- ferred to in Row No. 4 during the tax year
6.	(a) Furnish following details of withdrawals/release made from the account referred to in Row No 4 above :
	Sl. No.	Speci fied Ac- coun t (Spe- cial Ac- count /Site Res- tora- tion Ac- count )		Amount with- drawn/release (₹)		Date of withdraw- al/release		Purpose for which with- drawal/release made (Whether it is for purposes specified in the special scheme/deposit scheme) (Yes/No)
	(A)	(B)		(C)		(D)		(E)

	(b) Amount of deemed income (as per paragraph 3(3) of schedule X) where withdrawal/release is made on account of closure of specified account

(c) Furnish details of the amounts utilised out of the withdrawals/release referred to in 6(a) above with details regarding the purpose for which and the dates on which the amounts were utilised

Sl. No.	Amount of utilization	Date of utilization	Purpose of utilisa- tion
(A)	(B)	(C)	(D)

	Total

(d) Whether any amount has been utilised for the purchase of any item referred to in paragraph 3(2)(b) of schedule X

(Yes/No)

(e) If answer to (d) above is yes, amount so utilised

(f) Whether any amount with- drawn/release as per column 6(a) has not been utilised (either in whole or in part) for the purposes of business in accord- ance with the special scheme or deposit scheme within the tax year

(Yes/No)

(g) If answer to (f) above is yes, amount of deemed income (as per paragraph 3(5) of schedule X) where the amount is not so utilised

(h) Whether any amount utilised has been claimed as allowance in computing the income chargeable to tax under the head “Profits and gains of business or profes- sion”

(Yes/No)

(i) If answer to (h) above is yes, specify the amount claimed as allowance

(a) Whether any asset acquired in ac- cordance with the provisions of the spe- cial scheme or deposit scheme is sold or otherwise transferred during the tax year.

(Yes/No)

(b) If answer to (a) above is yes, provide following details:

Sl. No.

rip

tio

set

Date of

acquisi-

tion

Cost of ac-

quisition

Date of

sale/tra

nsfer

Considera-

tion for

sale/transfe

Name of per-

son to whom

sold/transferr

Permanent

account

number of

person to

whom

sold/transfer

red

Amount of deduction permissible in accord- ance with the provisions of section 49

Place Signature

Date

Name of the Accountant

Designation … … … … … … … … … … … Membership Number … … … … … … … .

UDIN Details, if any … … … … … … … .

Name of the proprietorship/ firm … … … … … … … .. Firm Registration Number … … … … … … … … … ..

Notes:

1. In case of individual, the first, middle and last name shall be provided in full without any abbreviations. In any other case also, name shall be provided in full.

2. The address shall contain i. Country/Region, ii. Flat/Door/Building, iii. Road/Street/Block/Sector, iv. PIN/ZIP Code, vi. Area/locality, vii. District, viii. State.

3. Fill ‘person‘ status as (i) Individual (ii) Hindu undivided family (iii) Company (iv) Firm

(v) association of persons, whether incorporated or not (vi) body of individuals, whether incorporated or not (vii) local authority (viii) artificial juridical person (ix) Government (x) Trust

4. The following details with respect to the respective Row No. shall be provided as annexures, namely:

Annexure	With respect to	Particulars
A-1	Part D [Row No.3(b)]	Copy of profit and loss account/income and expenditure statement and the balance sheet to this report. If separate accounts are maintained for busi- ness of growing and manufacturing tea or coffee or rubber, as the case may be, the profit and loss account/income and expenditure statement and balance sheet may be attached separately for such business

5. This report has to be given by an accountant as referred to in section 515(3)(b).

6. Amounts to be filled in ₹ unless otherwise provided.

← PreviousForm No. 182 – Audit Report under paragraph 2 of Schedule IX for deduction for tea d…Next →Form No. 184 – Form of nomination/modifying nominations for provident/gratuity fund

Source: Income-tax Rules, 2026, Appendix III – notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. Reproduced for reference; the layout of the official Gazette form may differ slightly. Please verify with the official notification.