TMI BlogIncome-tax (23rd Amendment) Rules, 2002X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be substituted:- Form of audit report far claiming deduction under section 80-1 or 8-IA or Section 80-IB. 18BBB (1) The report of the audit of the accounts of an assessee, which is required to be furnished under sub-section (7) of section 80-IA or sub-section (7) of section 80-1, except in the cases of multiplex theatres as defined in sub-section (7A) of section 80-IB or convention centers as defined in sub-section (7B) of section 80-IB, shall be in Form Number 10CCB. (2) A separate report is to be furnished by each undertaking or enterprise of the assessee claiming deduction under section 80-1 or 80-IA or 80-IB and shall be accompanied by the Profit and Loss Account and Balance Sheet of the undertaking or enterprise as if t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ENT YEAR FROM WHEN DEDUCTION IS BEING CLAIMED: ___________ 10. ADDRESS (WITH DISTRICT STATE) OF THE ENTERPRISE/UNDERTAKING CLAIMING DEDUCTION: _____________________________ 11. EXCISE/SERVICE-TAX REGISTRATION NUMBER AND OFFICE WHERE REGISTERED: 12. SALES TAX REGISTRATION NUMBER AND OFFICE WHERE REGISTERED: 13. LOCAL/STATE AUTHORITIES FROM WHOM APPROVAL IS TAKEN (ATTACH COPY OF APPROVAL): 14. DEVELOPMENT/OPERATION/MAINTENANCE OF AN INFRASTRUCTURE FACILITY (a) WITH RESPECT TO THE INFRASTRUCTURE FACILITY, DOES THE UNIT (PLEASE TICK) ____ DEVELOPS, ___ OPERATES MAINTAINS, ____ DEVELOPS, OPERATES MAINTAINS, THE INFRASTRUCTURE FACILITY. (b) PLEASE SPECIFY THE NATURE OF THE INFRASTRUCTURE FACILITY***: _____________ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ___________ (c) TOTAL VALUE OF MACHINERY OF PLANT USED IN BUSINESS; d)DOES THE INDUSTRIAL UNDERTAKING MANUFACTURE OR PRODUCTES ANY _______ YES ______ NO ARTICLE OR THING SPECIFIED IN THE 11TH SCHEDULE (PLEASE SPECIFY THE ARTICLE OR THING: ________________) (e) IF YES, DOES THE MANUFACTURING PROCESS USE POWER ____ YES ______NO (f) NUMBER OF WORKERS EMPLOYED IN THE MANUFACTURING PROCESS: (g) DOES THE INDUSTRIAL UNDERTAKING OPERATE ANY COLD STORAGE PLANT____YES __ NO (h) PLEASE SPECIFY IF THE COMPANY IS A SMALL SCALE INDUSTRIAL UNDERTAKING _ YES _ NO (i) IF THE INDUSTRY IS LOCATED IN THE NORTH EASTERN REGION, IS THE INDUSTRY A NOTIFIED INDUSTRY AS PER SECOND PROVISO TO SUB-SECTION 80-1B (4)? ___Yes___ No BUSINESS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (v) PLEASE SPECIFY THE METHOD OF ACCOUNTING ADOPTED: ________ (w) IS THE UNDERTAKING IN THE BUSINESS OF SETTING UP AND OPERATING A COLD CHAIN FACILITY FOR AGRICULTURAL PRODUCE ___Yes___ No (x) IS THE UNDERTAKING IN THE INTEGRATED BUSINESS OF HANDLING STORAGE AND TRANSPORTATION OF FOODGRAIN ___Yes____ No 19. TOTAL SALES OF THE UNDERTAKING_____________________ 20. TRANSACTIONS BY THE UNDERTAKING TO A RELATED CONCERN OF THE ASSESSEE OR, ANOTHER UNDERTAKING OF THE ASSESSEE, OR THE CO-OWNER OF THE UNDERTAKING, OR ANOTHER UNDERTAKING OF THE CO-OWNER:- (RELATED CONCERN IS A PERSON WITHIN THE MEANING OF SECTION 40A (2) (b)) NAME OF THE RELATED CONCERN (a)______________ (b)_______________ (c)________________ (d)________ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not visited by *me/us, subject to the comments given below:- In my opinion the undertaking satisfies the conditions stipulated in sections 80-i/80-ia/80-ib (strike out whichever is not applicable) and the amount of deduction claimed under this section in Item 21 is as per the provisions of the income tax act and meets the required conditions. In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, the said accounts give a true and fair view - (i) in the case of the balance sheet, of the state of affairs of the above named industrial undertaking as at.........,.............,-................-.....................; and (ii) in the case of the profit and loss account, or the profit o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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