Income-tax (Seventeenth Amendment) Rules, 2000

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..... 62,- (a) the following shall be inserted, namely,- in PART IV, after rule 16C "[16D Form of Report for claiming deduction under section 10A. The report of an accountant which is required to be furnished by the assessee along with the return of income, under sub-section (5) of section 10A shall be in Form No.56F]", (b) in Appendix II, after FORM NO.56E, the following shall be inserted, namely - FORM 56F [See rule 16D] Report under section 10A of the Income-tax Act, 1961 1. I / We* have examined the accounts and records of ………………………… (name and address of the ……………………………&hel .....

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..... reference to the accounts and records of the assessee. 4. In my / our* opinion and to the best of my / our* knowledge and according to the explanations given to me / us*, the particulars given in the Annexure A are true and correct. Date ………………… ………………………….. Signed +Accountant Notes: 1. *Delete whichever is not applicable. 2. +This report is to be given by - (i) a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or (ii) any person, who in relation to any State, is, by virtue of the provisions in sub-section (2) of section 226 of the Companies Act, 1956 (1 of 1956), entit .....

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..... nt Authority Yes / No (iii) Specify the amount and the relevant previous year in case such amount is brought into India in convertible foreign exchange beyond the period of six months from the end of relevant previous year and with the approval of the Competent Authority, where such amount relates to any other previous year. Also state the name of the authority and the period up to which the approval was accorded …………………………… (iv) Amount of sale proceeds, if any, that are credited to a separate account maintained by the assessee with any bank outside India and the reference number of Reserve Bank of India according permission for the same. ……&hell .....

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