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Income-tax (12th Amendment) Rules, 1999

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..... 2. In the Income-tax Rules, 1962 , in rule 18BBA , after sub-rule (1A) following sub-rule shall be Inserted namely, - ( 1B ) The certificate from an accountant which is required to be furnished by the assessee under clause (la) of sub-section (3) of section 80HHB shall be in Form No.10CCAH . 3. In Appendix II to the Income tax Rule, 1962, after form 10CCAG the following Form shall be inserted namely,- FORM NO. 10CCAH [See rule 18BBA(1B)] Certificate under clause (ia) of sub-section (3) of section 80HHB of the Income-tax Act, 1961 1. *I/We have examined the balance sheet of the business of the execution of **---------------------- ------------------------ ----------------- ---------- --------- in - .....

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..... the details given in the Annexure to this Form. 5. In my/our* opinion and to the best of my/our* information and according to explanations given to me/us* the particulars given in the Annexure to this Form are true and correct. Date ---------------- Place ---------------- ------------------------ Signed #Accountant Notes : 1. *Delete whichever is not applicable. 2. **Here give nature of foreign project undertaken by the assessee or, as the case may be, work forming part of a foreign project undertaken by the assessee. 3. #This Certificate is to be given by.-- (i) a Chartered accountant within the meaning of Chartered Accountants Act, 1949 (38 of 1949); or .....

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..... Amount liable to be added back under sub-section 4 of section 80HHB Assessment Year Amount (Rs.) Assessment Year Amount (Rs.) Assessment Year Amount (Rs.) Date ---------- Place ---------- -------------- Signed #Accountant #This Annexure is to be signed by the accountant mentioned at Note 3 of Form No. 10CCAH. [F. No. 142/9/99-TPL] .....

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