9911796707
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 ..... A, 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 wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ----- (c) Has the operation and maintenance of the industrial park/SEZ been received on transfer from its developer □ Yes □ No (d) If yes, first year of claiming deduction under section 80-IA by the developer (Attach copy of Form 10CCB of developer) : ---------------------------- 17. Generation, transmission, distribution 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 : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 33; Yes □ No (g) If the industry is located in Jammu & Kashmir, does it manufacture or produce any article or thing specified in part 'C' of the Thirteenth Schedule? □ Yes □ No 19. Business of ship (a) Is the ship owned by an Indian company and wholly used for the business carried on by it □ Yes □ No (b) If the ship was acquired on transfer, was the ship owned or used in Indian territorial waters by a person resident in India □ Yes □ No 20. Business of hotel (a) Is the hotel located in (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 pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the project is carried out in accordance with a scheme framed by Central/State Government for re-construction/re-development of existing buildings in areas declared to be slum areas under any law in force and notified by the Board. (Please attach a copy of CBDT's notification) □ Yes □ No (h) Please specify the method of accounting adopted : ---------------------------- 24. Other business activities (a) Is the undertaking in the business of setting up and operating a cold chain facility for agricultural produce □ Yes □ No (b) Is the undertaking in the integrated business of handling, storage and transportation of foodgrains □ Yes □ No (c) Is the undertaking in the business of processing, pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... article or thing) □ Yes □ No (f) Does the undertaking or enterprise manufacture or produce any article or thing specified in the Fourteenth Schedule (If yes, please specify the article or thing or operation) □ Yes □ No 26. For claim of deduction under section 80-IA(4)(ii) and (iv)/ 80-IB(3), (4), (5), (7) and (11)/80-IC, please indicate : (a) Whether the undertaking or enterprise has been formed by the splitting up or the reconstruction of a business already in existence □ Yes □ No (b) If yes, whether the circumstances and the period specified in section 33B is applicable (Please give details) : ---------------------------- (c) Has the undertaking or enterprise received any machinery or p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 industrial undertaking or enterprise 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 or enterprise satisfies the conditions stipulated in section 80-I/80-IA/80-IB/80-IC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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