Deduction under section 10A requires accountant's Form 56F report certifying export undertaking and repatriation details. Rule 16D and Form 56F require an accountant's report to be filed with the return to claim deduction under section 10A, certifying the export undertaking's registration in FTZ/EPZ/EHTP/STP/SEZ, the deduction amount with Annexure A particulars, verification of information against accounts, and an opinion as to their correctness. The report must be signed by a Chartered Accountant or a person entitled under companies law to act as auditor; any negative answers or qualifications must state reasons. Annexure A lists turnover, profits, export proceeds in convertible foreign exchange, registration and commencement dates, repatriation details, and the deduction working sheet.
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Deduction under section 10A requires accountant's Form 56F report certifying export undertaking and repatriation details.
Rule 16D and Form 56F require an accountant's report to be filed with the return to claim deduction under section 10A, certifying the export undertaking's registration in FTZ/EPZ/EHTP/STP/SEZ, the deduction amount with Annexure A particulars, verification of information against accounts, and an opinion as to their correctness. The report must be signed by a Chartered Accountant or a person entitled under companies law to act as auditor; any negative answers or qualifications must state reasons. Annexure A lists turnover, profits, export proceeds in convertible foreign exchange, registration and commencement dates, repatriation details, and the deduction working sheet.
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