Income-tax (Fifth Amendment) Rules, 2005

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....ng rules further to amend the Income-tax Rules, 1962, namely: 1. (1) These rules may be called the Income-tax (Fifth Amendment) Rules, 2005. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, (a) after rule 18DC, the following rule shall be inserted, namely: 18DD. Form of report for claiming deduction under sub-section (1....

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....l in the initial assessment year) : Approval Issuing authority Approval date and number (a) Permission for construction of the hospital (b) Completion certificate 9. Location of the hospital : (i) Name of the locality/area in which the hospital is situated. (ii) Whether the said locality/area is within the jurisdiction of a municipality or Cantonment Board (please also indicate the name....

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....netic Resonance Imaging (MRI)/Electrocardiogram (ECG) are available Yes No 11. Details relating to computation of deduction : (i) Total receipts from the business of operating and maintaining a hospital in a rural area . (ii) Other receipts of the undertaking . (iii) Transactions by the undertaking with a related concern of the assessee, or another undertaking of the assessee or the owner....

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....information and explanations which to the best of **my/our knowledge and belief were necessary for the purposes of the audit. In *my/our opinion, proper books of account have been kept by the head office and the branches of the undertaking 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 b....