Income-tax (Fifteenth Amendment) Rules, 2007

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....he Income-tax Rules, 1962, after rule 18DD, the following rule shall be inserted, namely:-. "Prescribed area, minimum seating capacity, facilities and amenities for convention centres; minimum number of convention halls in the convention centres; and particulars of audit report, for deduction under section 80-ID. 18DE. (1) For the purposes of clause (a) of sub-section (6) of section 80-ID, the convention centre shall have the following area, facilities and amenities, (a) A convention centre located in the specified area mentioned in column (1) of the Table below, shall have a minimum covered plinth area mentioned in column (2), minimum seating capacity mentioned in column (3) and minimum number of convention halls, for the purpose ....

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....ia or restaurant only to support events in the convention centre. (3) For the purposes of clause (iv) of sub-section (3) of section 80-ID, the report of an audit shall be in Form No. 10CCBBA." 3. In Appendix-II, after Form IOCCBB, the following Form shall be inserted, namely:- "FORM NO. 1OCCBBA [See rule 18DE] 1. Name of the assessee : ------------------- 2. PAN : -------------------------- 3. Status : ------------------------- 4. Share in the ownership of the convention centre or hotel: (a) Fully owned or partly owned [Encircle whichever is applicable] (b) If partly owned, please specify the percentage of ownership: ----------- 5. Name and address of the convention centre or hotel : ------------------------....

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.... documentation centre has facilities for printing, faxing, photocopying, scanning, internet surfing along with trained personnel to assist the users: Yes/No [Encircle whichever is applicable] (vi) The convention centre is centrally air-conditioned: Yes/No [Encircle whichever is applicable] (vii) The convention centre has adequate parking facilities and other public conveniences as per local building regulations: Yes/No [Encircle whichever is applicable] (viii) The convention centre fulfils the local building regulations in respect of fire and safety: Yes/No [Encircle whichever is applicable] (ix) (a) The convention centre has an amphitheatre: Yes/No [Encircle whichever is applicable] fix) (b) The convention centre has landsca....

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....elief 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 convention centre/hotel 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 convention centre/hotel satisfies the conditions stipulated in section 80-ID and the amount of deduction claimed under this section is as per the provisions of the Income-tax Act, and In my/our opinion and to the ....