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

Form No. 10CCAF for Report on Providing Technical Services Outside India. Form No. 10CCAF is given by Chartered Accountant in Form No. 10CCAF relating to the business of export out of India of computer software or its transmission from India to a place outside India/providing technical service outside India.

(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. 10CCAF

[See rule 18BBA (7)]

Report under section 80HHE (4)/80HHE (4A) of the Income-tax Act, 1961

1. I/We have examined the accounts and records of ________________ ___ [name and address of the assessee with permanent account number] relating to the business of export out of India of computer software or its transmission from India to a place outside India/providing technical service outside India in connection with the development or production of computer software during the year ended on 31st day of March,

2. (a) I/We certify that the deduction to be claimed by assessee under sub-section (1) of section 80HHE of the Income-tax Act, 1961, in respect of the assessment year _________ is Rs.
which has been determined on the basis of the consideration in respect of computer software received by the assessee in convertible foreign exchange. The said amount has been worked out on the basis of the details given in Annexure A to this Form.

(b) I/We certify that the deduction to be claimed by the assessee, as supporting software developer, under sub-section (1A) of section 80HHE of the Income-tax Act, 1961, in respect of the assessment year _________is Rs. ____________ which has been determined on the basis of sales to exporting companies made during the year, in respect of which a certificate has been issued by the exporting company under the proviso to sub-section (1) of section 80HHE of the Income-tax Act, 1961. The said amount has been worked out on the basis of the details in the Annexure B to this form.

3. I/We, therefore, certify that the total deduction to be claimed by the assessee under section 80HHE in respect of the assessment year _________ is Rs _______________

In my/our opinion and to the best of my/our information and according to the information given to me/us, the particulars given above are true and correct.

Date

Signed

Chartered Accountant

 

 

ANNEXURE A

(See paragraph 2(a) of Form No. 10CCAF)

Details relating to the claim by the exporter of computer software for deduction under section 80HHE of the Income-tax Act, 1961

 

1. Name of the assessee

 

2. Assessment year

 

3. Export turnover relating to-

(i) export of computer software or its transmission to a place outside India;

 


(ii) providing technical services outside India in connection with the development of production of computer software;

 


(iii) total export-turnover.

 

4. Total turnover of the business of the assessee.

 

5. Total profits of the business of the assessee.

 

6. Profits derived from the business referred to in sub-section (1) of section 80HHE computed under sub-section (3) of the said section (3-4 × 5)

 

7. Export turnover, deduction in respect of which will be claimed by a supporting software developer in accordance with proviso to sub-section (1) of section 80HHE.

 

8. Profit from the export turnover mentioned in item 7 above, calculated in accordance with the proviso to sub-section (1) of section 80HHE.

 

9. Deduction under section 80HHE to which the assessee is entitled (item No. 6 minus item No. 8).

 

10. Remarks.

 

ANNEXURE B

(See paragraph 2(b) of Form No. 10CCAF)

Details relating to the claim by the supporting software developer for deduction under section 80HHE of the Income-tax Act, 1961

Section A

1. Name of the assessee

 

2. Assessment year

 

3. Total turnover of the business

 

4. The amount of profit under the head “Profits and gains of business or profession”

 

5. Total turnover in respect of sale of exporting company for which certificate is received from exporting company

 

6. Profit from the turnover mentioned in item 5 above, computed under sub-section (3A) of section 80HHE.

 

7. Remarks.

 

Section B

Details of sale to exporting company

Sl. No.

Name and address of the exporting company to whom the software were sold

Mode of transfer to the exporting company along with date

Sale price

Mode of export of the exporting company (identifying DNS No. E.-Mail Address, etc.)

Date of certificate issued by the exporting company under clause (ii) of sub-section (4A) of section 80HHE

Amount of disclaimer

1

2

3

4

5

6

7

 

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