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We have examined the balance sheet as at 31 st March loss account/income and expenditure account for the year ended on that date, attached herewith, of mention name and address of the assessee with permanent account number 2. *I/we certify that the balance sheet and the *profit and loss account/income and expenditure account are in agreement with the books of account maintained at the head office at and ** branches. 3. (a) *I/we report the following observations/comments/discrepancies/inconsis.

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