Income-tax (Fifteenth Amendment) Rules, 2007

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....owing 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 of holding conferences and seminars, mentioned in col....

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....se (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 : -------------------------------- 6. Date of commencement of operation by the convention centre or hotel : ------------------------....

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....ble] (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 landscaped open space: Yes/No [Encircle whichever is applicable] (ix) (c) If the answer to (a) or (b) or both is yes, please specify the purpose for which the same is used: (x) (a) The convention centre....

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.... 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 best of my/our information and according to explanations given to me/ us, the said accounts give a true and fair view.- (i) in the case of the balance sheet, of the state of affairs of the above named convention centre/hotel as at....