Wednesday, 2 December 2015

DIRECT TAXATION - ACCOUNTANT'S REPORT UNDER THE INCOME TAX ACT

Section
Rule
For Whom
In Form No.
10A(5)
16D
Assessees claiming deduction in respect of newly established undertakings in Free Trade Zones, EPZ, SEZ, STP, etc.
56F
10B(5)
16E
Assessees claiming deduction in respect of newly established EOUs.
56G
10BA(5)
16F
Assessees 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
80LA
19AE
Scheduled bank which owns an offshore banking unit in Special Economic Zone.
10CCF
80-IB(11C)
18DDA
Assessees claiming deduction from profits & gains from operating and maintaining a hospital located anywhere in India.
10CCBD
80JJAA(2)
19AB
Assessees 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
31ACB/ 37J
For resident who has failed to deduct/collect tax in accordance with provisions of Chapter XVIIB/XVIIBB.
26A/27BA

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