Form 10CCA, Download Income Tax Form 10CCA in PDF Format

FORM NO. 10CCA for Audit report under section 80HHB of the Income-tax Act, 1961. FORM NO. 10CCA has to be furnished by a non-company assessee (other than a co-operative society) claiming deduction under section 80HHB from profits of foreign projects under taken by him. It should be furnished every year for which the deduction is claimed.

(1) The report of the audit of the accounts of an assessee, other than a company or a co-operative society, which is required to be furnished under clause (i) of sub-section (3) of section 80HHB shall be in Form No. 10CCA.

(1A) The report of the audit of the accounts of an assessee which is required to be furnished under clause (i) of sub-section (2) of section 80HHBA shall be in Form No. 10CCAA.

(1B) The certificate from an accountant which is required to be furnished by the assessee under clause (ia) of sub-section (3) of section 80HHB shall be in Form No. 10CCAH.

(2) The certificate from the Export House or Trading House which is required to be furnished by the supporting manufacturer under clause (b) of sub-section (4A) of section 80HHC shall be in Form No. 10CCAB.

(2A) The certificate from the undertaking in the Special Economic Zone which is required to be furnished under proviso to sub-section (4) of section 80HHC by an undertaking referred to in sub-section (4C) of that section shall be in Form No. 10CCABA.

(3) The report of an accountant which is required to be furnished by the assessee under sub-section (4) or clause (a) of sub-section (4A) of section 80HHC shall be in Form No. 10CCAC.

(4) The report of the accountant which is required to be furnished by the assessee under sub-section (6) of section 80HHD shall be in Form No. 10CCAD.

(5) For the purposes of section 80HHD, the “prescribed authority” shall be the Director General in the Directorate General of Tourism, Government of India.

(6) The certificate from a person making payment to an assessee, engaged in the business of a hotel or of a tour operator or of a travel agent which is required to be furnished under sub-section (2A) of section 80HHD shall be in Form No. 10CCAE.

(7) The report of an accountant which is required to be furnished by the assessee under sub-section (4) or clause (i) of sub-section (4A)] of section 80HHE shall be in Form No. 10CCAF.

(8) The certificate from the exporting company which is required to be furnished by the supporting software developer under clause (ii) of sub-section (4A) of section 80HHE shall be in Form No. 10CCAG.

(9) The report of an accountant which is required to be furnished by the assessee under sub-section (4) of section 80HHF shall be in Form No. 10CCAI.

 

FORM NO. 10CCA

[See rule 18BBA (1)]

Audit report under section 80HHB of the Income-tax Act, 1961


I/We have examined the balance sheet of the business of the execution of _____________in ___________ [name of the country] carried on by Shri/M/s. ______________ [name of the assessee] as at ________________and the profit and loss account of the said business for the year ended on that date and we find that they are in agreement with the books of account maintained at the head office ____________and branches at

I am/We are satisfied that
Shri/M/s ______________has/have maintained separate accounts in respect of the profits and gains derived from the business of the execution of
project/work referred to above.

I/We certify that all expenses, wherever incurred, for the purposes of the said business have been debited to the profit and loss account of the said business and that expenses, if any, incurred by the assessee which are common to the said business and any other business of the assessee have been apportioned on a reasonable basis and appropriate debits have been made to the profit and loss account of the said business.

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 in respect of the aforesaid business visited by me/us so far as appears from
my/our examination of books, and proper returns adequate for the purposes of audit have been received from branches not visited by
me/us subject to the comments given below:-

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 aforesaid business as at ______________and

(ii) in the case of the profit and loss account, of the profit or loss of the aforesaid business for the accounting year ending on

Place:

Date:

Signature

Chartered Accountant

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