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

FORM NO. 10CCBBA for Form In Respect Of Claims Deduction Under Section 80-ID. FORM NO. 10CCBBA is relevant to all assessee who claims deduction under section 80-ID, in respect of profits and gains derived (i) from the business of convention centre in specified areas (ii) business of hotel in specified areas or specified districts having World heritage Site. (1) For the purposes of clause (a) of sub-section (6) of section 80-ID, the convention centre shall have the following area, facilities and amenities,—

(a)  A convention centre located in the specified area mentioned in column (1) of the Table below, shall have a minimum covered plinth area mentioned in column (2), minimum seating capacity mentioned in column (3) and minimum number of convention halls, for the purpose of holding conferences and seminars, mentioned in column (4) of the said Table.

TABLE

Specified area

Minimum covered plinth area (in sq. mtrs.)

Minimum seating capacity

Minimum number of convention halls

(1)

(2)

(3)

(4)

National Capital Territory of Delhi, Faridabad, Gurgaon, Gautam Budh Nagar and Ghaziabad

25000

3000

10

(b)  The convention centre shall have convention halls, whether called conference halls or seminar halls or auditorium or by any other name, for holding seminars and conferences.

(c)  Each convention hall of the convention centre shall be equipped with modern public address system, slide and power point projection system and LCD projector or Video screening facility.

(d)  The convention centre shall have a documentation centre with computers and printers, telephone with STD/ISD facilities, E-mail, photocopy and scanning facility along with trained operators to provide these facilities.

(e)  The convention centre shall be completely centrally air-conditioned.

(f)  The convention centre shall have adequate parking facility and other public conveniences as per the local building regulations and should also fulfil all local building regulations in respect of fire and safety.

(2) In addition to the facilities mentioned in sub-rule (1), the convention centres may have,—

(a)  an amphi-theatre and landscaped open spaces for outdoor conference or seminar related activities;

(b)  a kitchen, dining facility, cafeteria or restaurant only to support events in the convention centre.

(3) For the purposes of clause (iv) of sub-section (3) of section 80-ID, the report of an audit shall be in Form No. 10CCBBA.]

 

FORM NO. 10CCBBA

[See rule 18DE]

1.

Name of the assessee

:

2.

PAN

:

3.

Status

:

4.

Share in the ownership of the convention centre or hotel


:

(a)

Fully owned or partly owned [Encircle whichever is applicable]

(b)

If partly owned, please specify the percentage of ownership


:

5.

Name and address of the convention centre or hotel


:

6.

Date of commencement of operation by the convention centre or hotel:

7.

Initial assessment year:

8.

Approval from the town planning authority or Municipal Corporation under the town planning or Municipal Corporation regulation:

(a)

Received or not received

(b)

If received, please attach a copy of such approval and also fill out the following details:

 

Approval

Issuing authority

Approval/completion/occupation
date and number

1.    Permission for construction of the convention centre or hotel

2.    Completion or
occupation
certificate

 

9.

Technical details of the convention centre (not applicable in case of hotel):

(a)

Total covered plinth area (in square metres)

:

(b)

Number of convention halls

:

(c)

Seating capacity of the convention centre

:

(d)

Technical specification of the convention centre

:

(i)

All the convention halls have a modern public address system: Yes/No [Encircle whichever is applicable]

(ii)

All the convention halls have slide and power point projection system: Yes/No [Encircle whichever is applicable]

(iii)

All the convention halls have LCD Projector or Video screening facility: Yes/No [Encircle whichever is applicable]

(iv)

Whether the convention centre has a documentation centre: Yes/No [Encircle whichever is applicable]

(v)

The documentation centre has facilities for printing, faxing, photocopying, scanning, internet surfing along with trained personnel to assist the users: Yes/No [Encircle whichever is applicable]

(vi)

The convention centre is centrally air-conditioned: Yes/No [Encircle whichever is applicable]

(vii)

The convention centre has adequate parking facilities and other public conveniences as per local building regulations: Yes/No [Encircle whichever is applicable]

(viii)

The convention centre fulfils the local building regulations in respect of fire and safety: Yes/No [Encircle whichever is applicable]

(ix)

(a) The convention centre has an amphitheatre: Yes/No [Encircle whichever is applicable]

(b) The convention centre has landscaped open space: Yes/No [Encircle whichever is applicable]

(c) If the answer to (a) or (b) or both is yes, please specify the purpose for which the same is used:

(x)

(a) The convention centre has kitchen facility or restaurant: Yes/No [Encircle whichever is applicable]

(b) If yes, whether the same is used only to support events in the convention centre: Yes/No [Encircle whichever is applicable]

10.

Details relating to computation of deduction:

(a)

Number of conferences or seminars held (not applicable in case of hotel):

(b)

Receipts from convention centre or hotel (amount in rupees):

(c)

Other receipts (amount in rupees):

(d)

Profit derived from the business of hotel or the business of building, owning and operating of a convention centre (amount in rupees):

(e)

Deduction under section 80-ID (amount in rupees):

 

Declaration

I/We have examined the balance sheet of the above convention centre/hotel styled
and belonging to the assessee M/s.


(Permanent Account No:

) as at _________ and the profit and loss account of the said convention centre/hotel for the year ended on that date which are in agreement with the books of account maintained at the head office at
and branches at
.

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 of the convention centre/hotel aforesaid 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, the convention centre/hotel satisfies the conditions stipulated in section 80-ID and the amount of deduction claimed under this section is as per the provisions of the Income-tax Act, and

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 above named convention centre/hotel as at
, and

(ii) In the case of the profit and loss account, of the profit or loss of the convention centre/hotel for the accounting year ending on
.

 

Place

Date

Signed

Chartered Accountant

 

 

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