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

Form No. 10CCAI for Report on Transfer of Film Software/ Television Software/ Music Software/ Television News Software, Including Telecast Rights. Form No. 10CCAI is given by Chartered Accountant in Form No. 10CCAI for engaged in the business of export or transfer by any means out of India of film software/ television software/ music software/ television news software, including telecast rights (hereafter referred to as software or software rights.

(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. 10CCAI

[See rule 18BBA(9)]

Report under section 80HHF(4) of the Income-tax Act, 1961

1. I/We have examined the accounts and records of ____________(mentioned name, address and permanent account number of the assessee, being an Indian company) engaged in the business of export or transfer by any means out of India of film software/ television software/ music software/ television news software, including telecast rights (hereafter referred to as software or software rights) during the year ended on 31st day of March ___________

2. I/We certify that the business of the assessee in respect of software or software rights is not prohibited by any law for the time being in force as mentioned in sub-section (6) of section 80HHF

3. I/We certify that the deduction to be claimed by the assessee under sub-section (1) of section 80HHF of the Income-tax Act, 1961, in respect of the assessment year ________is Rs. _______which has been determined on the basis of the consideration/sale proceeds in respect of software or software rights received by the assessee in convertible foreign exchange. The said amount has been worked out on the basis of the details given in Annexure to this Form.

4.
I/We, therefore, certify that the total deduction to be claimed by the assessee under section 80HHF in respect of the assessment year _________ is Rs.

5. In
my/our opinion and to the best of
my/our information and according to the information given to
me/us and on the basis of relevant records made available to me/us the particulars given above and in the Annexure to the Form are true and correct.

.


Date


Signed



Chartered Accountant

 

 

ANNEXURE

(See paragraph 3 of Form No. 10CCAI)

Details relating to claim of the assessee, being an Indian company, engaged in export or transfer by any means out of India of software or software rights for deduction under section 80HHF of the Income-tax Act, 1961

1. Name of the assessee-company

 

2. Assessment year

 

3. Export turnover relating to :

 

(i) Export of film software

(ii) Export of music software

(iii) Export of television news software

(iv) Export of television software

(v) Export of telecast rights

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 80HHF computed under sub-section (3) of the said section [3/4 × 5]

 

7.

Deduction under section 80HHF to which the assessee is entitled

 

8.

(i) Whether the full consideration in convertible foreign exchange was


Yes /No

brought into India within a period of six months from the end of the previous year

(ii) If not, whether it was brought into India within such further period in the previous year as allowed by the Competent Authority


Yes /No

(iii) Specify the amount and the relevant previous year in case such amount is brought into India in convertible foreign exchange beyond the period of six months from the end of relevant previous year and with the approval of the Competent Authority, where such amount relates to any other previous year. Also state the name of the authority and the period upto which the approval was accorded

 

 

 

 

 

 

 

 

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