Does maintanance by builder needs show audit report

Hello,

Builder is collecting the maintenance amount and spending on building expenses so he is liable to audit his own account. Those receipts and expenses will reflect in his own accounts. So he will have to audit and file income tax returns.

I wanted to Know under which section it comes under

Maintenance carried out by a builder does not always require a structural audit report; however, an audit becomes essential when there are visible cracks, deterioration, changes in building usage, or concerns about structural safety. Structural audit reports help assess the condition of a building, identify defects, and recommend necessary repairs or strengthening measures. In many cases, local regulations or authorities may mandate audits for older buildings to ensure public safety. Professional agencies such as atozndt conduct structural assessments using standardized testing methods, enabling property owners and builders to make informed decisions regarding maintenance and long-term structural integrity.