TMI BlogAudit report under section 80-I or section 80-IA of the Income tax Act, 1961X X X X Extracts X X X X X X X X Extracts X X X X ..... 80-IA, 80-IB or 80-IC : ---------------------------- 7. Section and sub-section of the Income-tax Act, 1961, under which deduction is being claimed : ---------------------------- 8. Date of commencement of operation/activity by the undertaking or enterprise : ---------------------------- 9. Initial assessment year from when deduction is being claimed : ---------------------------- 10. Address (with District and State) of the enterprise/ undertaking claiming deduction : ---------------------------- 11. Excise/service tax registration number and office where registered : ---------------------------- 12. Sales-tax registration number and office where registered : ---------------------------- 13. Local/State authorities from whom approval is taken (attach copy of approval) : ---------------------------- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tribution of power : (a) Does the undertaking generate power or generate and distribute power □ Yes □ No (i) If yes, indicate the year in which the undertaking has started generating power : ---------------------------- (b) Does the undertaking transmit or distribute power □ Yes □ No (i) If yes, indicate the year in which the new transmission and distribution lines were laid : ---------------------------- (c) Has there been substantial renovation and modernization of the existing network of transmission or distribution lines If yes, please specify,- □ Yes □ No (i) the year in which the substantial renovation and modernisation of the existing network of transmission or distribution lines took place : ---------------------------- (ii) book value of plant and machinery as on 1-4-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Hilly area (ii) Rural area (iii) Place of pilgrimage (iv) Other notified area (Please specify ------) (v) None of the above (Please specify ------) (b) Is the hotel approved by the prescribed authority under rule 18BBC of the Income-tax Rules, 1962? □ Yes □ No 21. Business of scientific research and development (a) Is the business approved by the prescribed authority under rule 18D? (Please attach copy of approval) □ Yes □ No (b) Does it fulfil the conditions prescribed in rule 18DA of the Income-tax Rules? □ Yes □ No 22. Commercial production or refining of mineral oil (a) Is the un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o (c) Is the undertaking in the business of processing, preservation and packaging of fruits or vegetables □ Yes □ No Eligible business under section 80-IC 25. (i) Whether the undertaking or enterprise is located in an area notified by the Board for the purposes of section 80-IC □ Yes □ No (ii) If yes, please indicate,- (a) Name of the Export Processing Zone/Integrated Infrastructure Development Centre/Industrial Growth Centre/Industrial Park/Estate/Software Technology Park/Industrial Area/Theme Park and the District/State in which located : ---------------------------- (b) Khasra No. of the undertaking or enterprise (Also indicate the Board s Notification No.) : ---------------------------- (c) If the eligible business is new, please give the date of commencement of production or manufacture of article or thing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the undertaking : ---------------------------- 28. Transactions by the undertaking to a related concern of the assessee, or another undertaking of the assessee, or the co-owner of the undertaking, or another undertaking of the co-owner : [Related concern is a person within the meaning of section 40A(2)(b)] Name of the Related Concern Transaction (Please specify nature and amount) (a) ------------- -------Rs. ------------------- (b) ------------- -------Rs. ------------------- (c) ------------- -------Rs. ------------------- (d) ------------- -------Rs. ------------------- 29. Profits and gains derived by the Undertaking/enterprise from the Eligible business# 30. Deduction under section 80-I/80-IA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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