[CCCA.—Report of audit in case of income by way of royalties, etc., in case of non-residents

Form of report of audit to be furnished under sub-section (2) of section 44DA.

6GA. The report of audit of accounts of the non-resident (not being a company) or a foreign company, which is required to be furnished under sub-section (2) of section 44DA shall be in Form No. 3CE.]