Form No. 10CCAG - Certificate to be issued by exporting company to the supporting software developer for the purposes of clause (ii) of sub section (4A) of section 80HHE (Omitted)
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Certificate for supporting software developers under section 80HHE requires exporting company certification of export particulars and accountant verification. Form 10CCAG prescribes a certificate for an exporting company to issue to a supporting software developer documenting exported or transmitted software, identifying parties (with PAN), listing transaction particulars (mode and destination of transmission, nature of software, amounts, and mode of transfer), and confirming that the export turnover so reported has not been claimed for certain tax deductions. It requires a declaration by the exporting company's principal officer and a verification by a chartered accountant or qualified auditor, with notes on deletions and explanations for negative or qualified answers.
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.
Certificate for supporting software developers under section 80HHE requires exporting company certification of export particulars and accountant verification.
Form 10CCAG prescribes a certificate for an exporting company to issue to a supporting software developer documenting exported or transmitted software, identifying parties (with PAN), listing transaction particulars (mode and destination of transmission, nature of software, amounts, and mode of transfer), and confirming that the export turnover so reported has not been claimed for certain tax deductions. It requires a declaration by the exporting company's principal officer and a verification by a chartered accountant or qualified auditor, with notes on deletions and explanations for negative or qualified answers.
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