Auditors and accountants report under it act imp !!!

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

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