Management representation letter, tax audit under section 44AB

[On the letterhead of the assessee]
Date: [DD Month YYYY — not earlier than the date of our report]

To,
[Name of the firm]
Chartered Accountants
[Auditing firm's address]

Management representation letter — audit under section 44AB of the Income-tax Act, 1961 for the financial year ended 31 March 2026

Dear Sirs,

This representation letter is provided in connection with your audit under section 44AB of the Income-tax Act, 1961 of the accounts of [name of assessee], PAN [PAN], for the year ended 31 March 2026, and your report in [Form No. 3CA / Form No. 3CB] with the statement of particulars in Form No. 3CD. We confirm, to the best of our knowledge and belief, having made such enquiries as we considered necessary, that: