Format of Certificate to be obtained by Auditor, under clause 17(h) of Form CD of the Tax Audit Report

To

 

PQR & Associates/Co.
Chartered Accountants
XYZ City

 

CERTIFICATE

 

UNDER CLAUSE 17(h) A OF FORM 3CD

(Read With Section 40a (3) Read With Rule 6dd Of The Income Tax Act, 1961)

 

1. Name of the Assessee                       :_______________________________________
2. Address                                               :_______________________________________
3. Permanent Account Number          :__________________
4. Status :__________________
5. Previous year ended                         :__________________
6. Assessment year                                :__________________

 

I/We (the above named assessee/ partner or director of the above named assessee) do hereby certify, for and on behalf of the assessee, that the following expenditure  is incurred by the assessee during the previous year ended as stated above, in excess of Rs. 20,000/- otherwise than by account payee cheque drawn on a bank or by account payee bank draft, and is therefore not allowable under the provisions of Section 40A(3) read with Rule 6DD of the Income Tax Act, 1961 read with Rule 6DD and accordingly 100% of the following expenditure is added back as income while computing the total income of the assessee for the above said assessment year Viz.:

 

DateParticularsAmountAllowanceDisallowance
Total          Rs.

I/We (the above named assessee/ partner or director of the above named assessee) do hereby further certify, for and on behalf of the assessee, that all other expenditure  incurred by the assessee during the previous year ended as stated above, in excess of Rs. 20,000/- is incurred by account payee cheque drawn on a bank or by account payee bank draft only and not otherwise, except in such cases and in such circumstances (having regard to the nature and extent of banking facilities available. considerations of business expediency and other relevant factors) as prescribed under Rule 6DD of the Income Tax Act, 1961.

 

Place:_____________

                     ________________

                                                   Proprietor / Partner / Director

Date:______________

                             

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