SA 700 Revised is good guide for us, even earlier ICAI announcement had specified this.
in case of non-corporates audit report should mention this line “audit is not for expressing opinion on internal control”
but in case of corporate they say that this line should removed because of requirement of companies act
So we can follow same in SA 265,
or we can specify same line and mention that we will give separate report on IFCR as per company act
SA 265 communication is internal communication, hence ICAI has not come up with clarification