Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Separate Audit Reports Needed for Deductions Under Sections 80-I, 80-IA, 80-IB, 80-IC; Use Form No. 10CCB</h1> The audit report for claiming deductions under sections 80-I, 80-IA, 80-IB, or 80-IC must be in Form No. 10CCB, except for certain cases like multiplex theatres, convention centers, or rural hospitals. Each undertaking or enterprise claiming these deductions must submit a separate report, including its Profit and Loss Account and Balance Sheet as if it were a distinct entity. For enterprises involved in infrastructure development or maintenance, the report must include a copy of the agreement with relevant government authorities. In other cases, it should include agreements, approvals, or permissions from the government or local authorities.
TaxTMI 
TaxTMI 
