Income-tax (18th Amendment) Rules, 1999

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..... (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :- 1. (1) These rules may be called the Income-tax (18th Amendment) Rules, 1999. (2) They shall come into force with effect from the 1st day of April, 2000. 2. In the Income-tax Rules, 1962, in rule 18BBA, after sub-rule (9), the following shall be inserted, name .....

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..... telecast rights (hereafter referred to as software or software rights) during the year ended on 31st day of March ------------ 2. *I/We certify that the business of the assessee in respect of software or software rights is not prohibited by any law for the time being in force as mentioned in sub-section (6) of section 80HHF. 3. *I/We certify that the deduction to be claimed by assessee under s .....

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..... the Form are true and correct. Date:------------- --------------------- Signed **Accountant Notes: 1. *Delete whichever is not applicable. 2. **This report is to be given by -- (i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or (ii) any person who, in relation to any state, is, by virtue of the provisions in sub-section (2) of section .....

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..... ----------- (iii) Export of television news software ---------------------------- (iv) Export of television software ---------------------------- (v) Export of telecast rights ---------------------------- Total export turnover ---------------------------- 4. Total turnover of the business of the assessee ---------------------------- 5. Total profits of the business of the assessee --- .....

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..... revious year and with the approval of the Competent Authority, where such amount relates to any other previous year. Also state the name of the authority and the period upto which the approval was accorded ---------------------------- Notes : 1. * Delete whichever is not applicable. 2. ** This Annexure is to be signed by the Accountant mentioned at Note 2 of Form No. 10CCAI. [F No. 142/12/99- .....

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