Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Audit report requirements for deduction claims under tax exemption provisions, including Form 10CCB and supporting documents. Audit report for claiming deduction under section 80-I, 80-IA, 80-IB or 80-IC must generally be furnished in Form No. 10CCB, subject to specified exceptions. A separate report is required for each undertaking or enterprise, together with its Profit and Loss Account and Balance Sheet as if it were a distinct entity. For infrastructure facility businesses, the form must be accompanied by the relevant government or local authority agreement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Audit report requirements for deduction claims under tax exemption provisions, including Form 10CCB and supporting documents.
Audit report for claiming deduction under section 80-I, 80-IA, 80-IB or 80-IC must generally be furnished in Form No. 10CCB, subject to specified exceptions. A separate report is required for each undertaking or enterprise, together with its Profit and Loss Account and Balance Sheet as if it were a distinct entity. For infrastructure facility businesses, the form must be accompanied by the relevant government or local authority agreement.
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