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AUDIT REPORTS AND ACCOUNTANT'S REPORT

CA.Tarun Maheshwari 
on 08 February 2009

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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.
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, 3CB3CD
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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