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Income-tax (Third Amendment) Rules, 2005

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..... s or 80-IC shall be inserted. 3. In Appendix-II to the Income-tax Rules, 1962, for Form No. 10CCB, the following Form shall be substituted, namely: Form No. 10CCB [ See rule 18BBB] 1. Name of the assessee : ................................ 2. PAN : ................................ 3. Status : ................................ 4. Ownership status of the undertaking/enterprise : ( a ) Fully owned by assessee Yes No ( b ) Partly owned by assessee Yes No If yes, please specify the percentage of ownership 5. Address : ................................ 6. Name of the enterprise or undertaking eligible for deduction under section 80-IA, 80-IB or 80-IC : ................................ 7. Section and sub-section of the Income-tax Act, 1961, under which deduction is being claimed : ................................ 8. Date of commencement of operation activity .....

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..... ( b ) Name and address of the industrial park/SEZ : ( c ) Has the operation and maintenance of the industrial park/SEZ been received on transfer from its developer Yes No ( d ) If yes, first year of claiming deduction under section 80-IA by the developer (Attach copy of Form 10CCB of developer) : 17. Generation, transmission, distribution of power ( a ) Does the undertaking generate power or generate and distribute power Yes No ( i ) If yes, indicate the year in which the undertaking has started generating power : .. ( b ) Does the undertaking transmit or distribute power Yes No ( i ) If yes, indicate the year in which the new transmission and distribution lines were laid; : .. ( c ) Has there been substantial renovation and modernization of the existing network of transmission or distribution lin .....

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..... ( i ) Hilly area ( ii ) Rural area ( iii ) Place of pilgrimage ( iv ) Other notified area (Please specify:.....) ( v ) None of the above (Please specify:.....) ( b ) Is the hotel approved by the prescribed authority under rule 18BBC of the Income-tax Rules, 1962? Yes No 21. Business of scientific research and development ( a ) Is the business approved by the prescribed authority under rule 18D? Yes No (Please attach copy of approval) ( b ) Does it fulfil the conditions prescribed in rule 18DA of the Income-tax Rules? Yes No 22. Commercial production or refining of mineral oil ( a ) Is the undertaking engaged in the commercial production or refining of mineral oil? Yes No .....

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..... he Board for the purposes of section 80-IC ( ii ) If yes, please indicate, ( a ) Name of the Export Processing Zone/ Integrated Infrastructure Development Centre/Industrial Growth Centre/ Industrial Park/Estate/Software Technology Park/Industrial Area/ Theme Park and the District/State in which located : ( b ) Khasra No. of the undertaking or enterprise : (Also indicate the Boards Notification ( c ) If the eligible business is new, please give the date of commencement of production or manufacture of article or thing : ( d ) If the existing business has undertaken substantial expansion, please specify, : ( i ) The date of substantial expansion ( ii ) The total book value of plant and machinery (before taking depreciation in any year) as on first day of the previous year in which substantial expansion took place. : ( iii ) Value of increase in the plant and machinery in the year of substanti .....

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..... from the Eligible business# : 30. Deduction under section 80-I/80-IA/80-IB/80-IC (Strike out whichever is not applicable). Declaration *I/We have examined the balance sheet of the above industrial undertaking or enterprise styled**..........and belonging to the assessee M/s...........(Permanent Account No. .....) as at.....and the profit and loss account of the said industrial undertaking or enterprise for the year ended on that date which are in agreement with the books of account maintained at the head office at.....and branches at..... *I/We have obtained all the information and explanations which to the best of *my/our knowledge and belief were necessary for the purposes of the audit, in *my/our opinion, proper books of account have been kept by the head office and the branches of the industrial undertaking or enterprise aforesaid visited by *me/us so far as appears from *my/our examination of books, and proper returns adequat .....

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