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Income-tax (Fifth Amendment) Rules, 2005

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..... serted, namely: 18DD. Form of report for claiming deduction under sub-section (11B) of section 80-IB. The report of an accountant which is required to be furnished by the assessee along with the return of income under sub-section (11B) of section 80-IB shall be in Form No. 10CCBC.; ( b ) in Appendix II after Form No. 10CCBB, the following Form shall be inserted, namely: FORM NO. 10CCBC ( See rule 18DD) 1. Name of the assessee : 2. PAN : 3. Status : 4. Ownership of the hospital : ( a ) Whether the hospital is owned by the assessee Yes No ( b ) ( i ) if no, name of the owner .....

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..... ( b ) Whether an operation theatre is provided Yes No ( c ) Whether a labour room is provided Yes No ( d ) Whether a pathological laboratory is maintained in the hospital Yes No ( e ) Number of qualified doctors available in the hospital (Round the clock) ( f ) Number of nurses available (Round the clock) ( g ) Whether hospital is equipped to handle emergency cases Yes No (h) Whether the facilities in the nature of Magnetic Resonance Imaging (MRI)/Elect .....

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..... 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 undertaking 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 undertaking satisfies the conditions stipulated in section 80-IB and the amount of deduction c .....

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