AUDIT REPORTS UNDER THE INCOME-TAX ACT
(To be furnished along with the Return of Income)
| Section | Rule | For Whom | In Form No. |
| 12A(b) | 17B | Public charitable or religious Trusts or Institutions whose income exceeds Rs. 50,000 before exemption. | 10B |
| 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/s. 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 |
| 80HHB(3) | 18BBA | Assessees other than Cos. or Co-op. Societies having projects outside India. | 10CCA |
| 80HHBA(2) | 18BBA (1A) | Assessees other than Cos. or Co-op Societies claiming deduction in respect of profits or gains from certain housing projects. | 10CCAA |
| 80I(7)/80IA(7) 80-IB/80-IC | 18BBB | Assessees having an industrial undertaking or an enterprise for Infrastructure Facility, Telecommunication Services, Industrial Park or Power etc. and special provision in respect of certain undertakings or enterprises in certain special category status. | 10CCB |
| 80-IB(11B) | 18DD | Assessee 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 |
| 80LA | 19AE | Scheduled banks which owns an offshore banking unit in special economic zone | 10CCF |
| 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)
| 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 |
| 32(1)(iia) | 5A | Assessee claiming additional depreciation in respect of new machinery or plant installed after 31-3-2002 | 3AA |
| 33AB(2) | 5AC | Assessee growing and manufacturing tea or coffee or rubber, claiming deduction in respect of special deposits made u/s. 33AB(1) | 3AC |
| 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 |
| 80HHB(3)(ia) | 18BBA | Assessee being an Indian Co. or person resident in India claiming deduction in respect of profit and gains from Foreign projects | 10CCAH |
| 80HHD(6) | –do– | Assessee claiming deduction in respect of profits from services provided to foreign tourists. | 10CCAD |
| 80HHE(4)/(4A) | –do– | Assessee claiming profits from export of computer software etc. | 10CCAF |
| 80HHF(4) | –do– | Assessee claiming deduction in respect of export of software (film, television, music or news) or software rights. | 10CCAI |
| 80-IA(6) | 18BBE | Assessee claiming deduction in respect of profits of housing or other activity which is integral part of Highway project. | 10CCC |
| 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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