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

FORM No. 10CCAD for Report on Travel Agent for Business Provision. FORM No. 10CCAD is given by Chartered Accountant in form No. 10CCAD to hotel/travel agent/tour operator, relating to the business of provision of services to foreign tourists carried on by them.

(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. 10CCAD

[See rule 18BBA(4)]

Report under section 80HHD of the Income-tax Act, 1961


I/We have examined the accounts and records of M/s ____________________(name and address of the assessee) being a hotel/travel agent/tour operator, relating to the business of provision of services to foreign tourists carried on by the assessee during the year ended on _______________________.

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 ascertaining the profits of the said assessee derived from the provision of services to foreign tourists the receipts of which were received by the assessee in convertible foreign exchange.

I/We certify that the deduction to be claimed by the assessee under section 80HHD of the Income-tax Act, 1961 in respect of the assessment year ___________ is Rs._________ which has been worked out on the basis of the details given in the Annexure to this form. In my/our
opinion and to the best of my/our
information and according to the explanations given to me/us the particulars given in the Annexure are true and correct.

Date

Signed


Chartered Accountant


ANNEXURE

1.

Profits derived from provision of service to foreign tourists computed as per sub-section (3) of section 80HHD.

Rs.

 

2.

Amount equivalent to 50% of (1) above

Rs.

 

3.

Amount credited to a reserve account out of the remaining profit utilised for the purposes of business of the assessee as laid down in sub-section (4) of section 80HHD.

Rs.

 

4.

Deduction under section 80HHD to which the assessee is entitled [item 2 plus item 3]

Rs.

 

5.

Remarks

 

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