| AUDIT REPORTS AND ACCOUNTANT'S REPORT |
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AUDIT REPORTS UNDER THE INCOME-TAX ACT
(To be furnished along with the Return of Income)
Section | Rule | For Whom | In Form No. |
10(23C) | 16CC | Fund, trust, institutions, university, educational institution, hospital or medical institution | 10BB |
12A(b) | 17B | Public charitable or religious Trusts or Institutions whose income exceeds Rs. 150,000 before exemption. | 10B |
33AB(2) | 5AC | Assessees growing and manufacturing tea or coffee or rubber, claiming deduction in respect of special deposits made u/s. 33AB(1) | 3AC |
33ABA(2) | 5AD | Assessees claiming deduction in respect of Deposits under Site Restoration Fund Account/Scheme. | 3AD |
35D(4) | 6AB | Assessees other than Cos. or Co-op. Societies claiming amortisation of certain preliminary expenses. | 3AE |
35E(6) | –do– | Assessees other than Cos. or Co-op. Societies claiming deduction for expenditure on prospecting etc. of certain minerals. | 3AE |
44AB | 6G | Assessees carrying on business/profession whose Turnover/Gross Receipts exceeds Rs. 40 lakhs (Rs. 10 lakhs for profession) or profit &
gains are deemed to be u/ss. 44AD/44AE/44AF and assessee has claimed lower profits than specified in those sections. | 3CA, 3CB, 3CD |
44DA | 6GA | Special provisions for computing income by way of Royalties, etc. in case of Non-residents | 3CE |
80-I(7)/80-IA(7/ | 18BBB | Assessees having an industrial undertaking or an enterprise for Infrastructure Facility, Telecommunication Services, Industrial | 10CCB |
80-IB/80-IC |
| Park or Power etc. and special provision in respect of certain undertakings or enterprises in certain special category status. |
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80-ID(3)(iv) | 18DE | Assessees claiming deduction in respect of profit & gains from business of hotels & convention centre in specified areas | 10CCBBA |
80-IB(11B) | 18DD | Assessees having an undertaking deriving profits from business of operating and maintaining a hospital in a rural area | 10CCBC |
80-IB(7A)&(7B) | 18DB/DC | Assessees claiming deduction in respect of business of owning and operating a multiplex theatre or a convention centre | 10CCBA/10CCBB |
115VW(ii) | 11T | Companies engaged in the business of operating qualifying ships and who have opted for Tonnage tax scheme | 66 |
142(2A) | 14A | Special audit at the instance of the Assessing Officer. | 6B |
Accountant’s REPORTS UNDER THE INCOME-TAX ACT
(To be furnished along with the Return of Income)
Section | Rule | For Whom | In Form No. |
10A(5) | 16D | Assessee claiming deduction in respect of newly established undertakings in Free Trade Zones EPZ, SEZ, STP, etc. | 56F |
10B(5) | 16E | Assessee claiming deduction in respect of newly established EOUs | 56G |
10BA(5) | 16F | Assessee claiming deduction in respect of profits from export of eligible articles or things, [hand made articles or things made of
wood as the main raw material.] | 56H |
50B(3) | 6H | In case of slump sale, for computation of Net Worth of the Undertaking/Division. | 3CEA |
72(A)(2)(iii) | 9C | Assessee being amalgamated company – regarding compliance with prescribed conditions. | 62 |
80-IA(6) | 18BBE | Assessee claiming deduction in respect of profits of housing or other activity which is integral part of Highway project. | 10CCC |
80LA | 19AE | Scheduled bank which owns an offshore banking unit in Special Economic Zone | 10CCF |
80-IB(11C) | 18DDA | Assessee claiming deduction from profits & gains from operating and maintaining a hospital located anywhere in India | 10CCBD |
80JJAA(2) | 19AB | Assessee claiming deduction in respect of employment of new workmen. | 10DA |
92E | 10E | Relating to International Transactions and particulars thereof. | 3CEB |
115JB | 40B | Company assessees to which provisions of section 115JB applies | 29B |
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