TaxTMI 
TaxTMI 
Income-tax (Third Amendment) Rules, 2005
X X X X Extracts X X X X
X X X X Extracts X X X X
....ords, figures and letters 80-IB or section 80-IC shall be substituted; (b) in sub-rule (1), after the words, brackets, figures and letters sub-section (7B) of section 80-IB, the words, brackets, figures and letters or hospitals in rural areas as defined in sub-section (11B) of section 80-IB shall be inserted; (c) in sub-rule (2), after the word, figures and letters or 80-IB, the word, figures and letters or 80-IC shall be inserted. 3. In Appendix-II to the Income-tax Rules, 1962, for Form No. 10CCB, the following Form shall be substituted, namely: Form No. 10CCB [See rule 18BBB] 1. Name of the assessee : ................................ 2. PAN : ................................ 3. Status : ................................ ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....acility*** : . [e.g., road, bridge, rail system, port, etc. [Explanation to section 80-IA(4)(i)]] (c) Has the operation and maintenance of the infrastructure facility been received on transfer from its developer in accordance with the agreement with the Central/ State Government/local authority/any other statutory body Yes No (d) If yes, please specify the first year of claim of deduction under section 80-IA by the developer (Attach copy of Form 10CCB of developer) : . 15. Providing telecommunication services (a) Please specify the nature of telecom service [e.g., basic telecom service, cellular service, etc. [Section 80-IA(4)(ii)]] 16. Development, operation, maintenance of industrial park/SEZ (a) With respect to the in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ial undertaking manufacture or produce any article or thing specified in the Eleventh Schedule Yes No (Please specify the article or thing......) : .. (b) If yes, does the manufacturing process use power Yes No (c) Number of workers employed in the manufacturing process : .. (d) Does the industrial undertaking operate any cold storage plant Yes No (e) Please specify if the company is a small scale industrial undertaking : (f) If the industry is located in the North Eastern Region, is the industry a notified industry as per second proviso to section 80-IB(4)? Yes No (g) If the industry is located in Jammu & Kashmir, does it manufacture or produce any article or thing specified in part C of the Thirteenth Yes No 1....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (d) Is the project situated in Delhi or Mumbai or within 25 kilometres from their municipal limits Yes No (e) Built-up area of the residential unit of the project : (f) Built-up area of the shops and other commercial establishments situated in the project : (g) Whether the project is carried out in accordance with a scheme framed by Central/State Government for re- construction/re-development of existing buildings in areas declared to be slum areas under any law in force and notified by the Board. Yes No (Please attach a copy of CBDTs notification) (h) Please specify the method of accounting adopted : 24. Other business activities (a) Is the undertaking in the business of setting up and operating a cold chain facility ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e undertaking or enterprise manufacture or produce any article or thing specified in the Fourteenth Schedule (If yes, please specify the article or thing or operation) Yes No 26. For claim of deduction under sections 80-IA(4)(ii) and (iv)/80-IB(3), (4), (5), (7) and (11)/80-IC, please indicate : (a) Whether the undertaking or enterprise has been formed by the splitting up or the re- construction of a business already in existence Yes No (b) If yes, whether the circumstances and the period specified in section 33B is applicable(Please give details) : (c) Has the undertaking or enterprise received any machinery or plant on transfer which was previously used for any purpose Yes No (d) If yes, please specify value of machinery....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ce and the branches of the industrial undertaking or enterprise aforesaid visited by *me/us so far as appears from *my/our examination of books, and proper returns adequate for the purposes of audit have been received from branches not visited by *me/us, subject to the comments given below : In *my/our opinion the undertaking or enterprise satisfies the conditions stipulated in section 80-I/80-IA/80-IB/80-IC (strike out whichever is not applicable) and the amount of deduction claimed under this section in item 30 is as per the provisions of the Income-tax Act and meets the required conditions. In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, the said accounts give a true and fair vie....