Audit reports and accountant's report

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 ` 180,000/- 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 ` 60 lakhs (` 1 crore w.e.f. A.Y. 2013-14) [` 15 lakhs, (` 25 lakhs w.e.f. A.Y. 2013-14) 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 18BBB Assessees having an industrial undertaking or an enterprise for Infrastructure Facility, Telecommunication Services, (7/80-IB/80-IC Industrial Park or Power, etc. and special provision in respect of certain undertakings or enterprises in certain special category status. 10CCB 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 which 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, [handmade 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 or Specified Domestic Transactions and particulars thereof. 3CEB 115JB 40B Company assessees to which provisions of section 115JB applies. 29B 115JC 40BA For LLP (A.Y. 2012-13) and Persons other than a company (from A.Y. 2013-14) to which provisions of S. 115JC applies 29C 201/206C - For resident who has failed to deduct/collect tax in accordance with provisions of Chapter XVIIB/XVIIBB to be prescribed 285 - Statement by a non-resident having liaison office 49C