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Prescribed Reports / Certificates from a Chartered Accountant U/s 288(2)

Under the Explanation to section 288(2), an “Chartered Accountant” means a chartered accountant within the meaning of the Chartered Accountants Act, 1949, and includes in relation to any State, any person who by virtue of the provisions of section 226(2) of the Companies Act is entitled to be appointed to act as an auditor of companies registered in that State.

Relevant
rule of IT
Rules

Relevant
section of IT
Act

Prescribed Audit Report / Report of Chartered Accountant

Relevant
Form No.

6H

50B

Report and certificate in the case of slump sale certifying the computation of net worth of the undertaking

3CEA

9C

72A(2)

Certificate showing particulars of production during which the prescribed level of production is achieved

62

10E

92E

Report of an Chartered Accountant relating to international transactions

3CEB

10V

9A

Report from an Chartered Accountant to be furnished for purpose of section 9A relating to arm’s length price in respect of the remuneration paid by an eligible investment fund to the fund manager

3CEJ

16D

10A(5)

Report of an Chartered Accountant in case of FTZ/EPZ/EHTP/STP/SEZ Units

56F

16E

10B(5)

Report of an Chartered Accountant of EOU Units

56G

16F

10BA

Report of an Chartered Accountant in case of export of hand made articles

56H

11-O(2)

35AC

Certificate of direct expenditure incurred on eligible projects and schemes

58B

12B

115R(3A)

Certificate by an Chartered Accountant in respect of income distributed by a mutual fund

63A

12C

115U(2)

Certificate by an Chartered Accountant in respect of income distributed on Venture Capital Company/Fund

64

18BBE(3)

80-IA(6)

Certificate specifying the amount credited to the reserve account and the amount utilised during the previous year for the highway project

10CCC

19AE

80LA(3)

Report under section 80LA(3) relating to offshore banking units, etc.

10CCF

19AB

80JJAA

Report under section 80JJAA in case of employment of new workmen

10DA

20

88(2)(xvi)

Certificate specifying the amount invested by public company in infrastructure facility each year from the date of approval of the Board.

20A

88(2)(xvii)

Certificate specifying the amount invested by Mutual Fund in “eligible issue of capital” of any company each year from the date of approval of the Board.

31ACB

201

Form for furnishing Chartered Accountant certificate under the first proviso to sub-section (1)of section 201 of the Income-tax Act, 1961

26A

37BB

195(6)

Certificate of an Chartered Accountant for remittance to a non resident or a foreign company

15CB

37J

206C

Form for furnishing Chartered Accountant certificate under the first proviso to sub-section (6A) of section 206C of the Income-tax Act, 1961

27BA

40B

115JB(4)

Report of an Chartered Accountant for computing the book profits of the company

29B

40BA

115JC(3)

Report of an Chartered Accountant

29C

114DA

285

Annual statement under section 285

49C

 

 

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