Deduction under section 80-IB(11C) requires Form 10CCBD accountant report verifying hospital eligibility and deduction computation. Rule 18DDA requires an accountant's report in Form No.10CCBD with the return of income to claim the deduction under sub section (11C) of section 80 IB, specifying identification and ownership of the hospital, commencement and approval details, location, technical specifications (beds, operation theatre, labour room, laboratory, qualified doctors and nurses, emergency and diagnostic facilities), and the computation of receipts, profits and deduction claimed, accompanied by an accountant's declaration that the undertaking meets the conditions of sub section (11C) and that the accounts give a true and fair view.
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Deduction under section 80-IB(11C) requires Form 10CCBD accountant report verifying hospital eligibility and deduction computation.
Rule 18DDA requires an accountant's report in Form No.10CCBD with the return of income to claim the deduction under sub section (11C) of section 80 IB, specifying identification and ownership of the hospital, commencement and approval details, location, technical specifications (beds, operation theatre, labour room, laboratory, qualified doctors and nurses, emergency and diagnostic facilities), and the computation of receipts, profits and deduction claimed, accompanied by an accountant's declaration that the undertaking meets the conditions of sub section (11C) and that the accounts give a true and fair view.
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