Amendments in the Income-tax Rules, 1962 - New rule 18DDA and Form 10CCBD inserted
X X X X Extracts X X X X
X X X X Extracts X X X X
....ay be called the Income-tax (Eighth Amendment) Rules, 2008. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, after rule 18DD, the following rule shall be inserted, namely:- "Form of report for claiming deduction under sub-section (11C) of section 80-IB. 18DDA. The report of an accountant which is required to be furnished by the assessee along with the return of income, under sub-section (11C) of section 80-IB shall be in Form No.10CCBD." 3. In Appendix-II, after Form 10CCBC, the following Form shall be inserted, namely:- Form 10CCBD FORM NO. 10CCBD [See rule 18DDA] 1. Name of the assessee :__________________________________________....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oratory is maintained in the hospital Yes____ No____ (e) Number of qualified doctors available in the hospital (round the clock): ________ (f) Number of qualified nurses available in the hospital (round the clock): ________ (g) Whether the hospital is equipped to handle emergency cases Yes____ No____ (h) Whether facilities in the nature of Magnetic Resonance Imaging (MRI)/Electrocardiogram (ECG) are available: Yes____ No____ 11. Details relating to computation of deduction: (a) Total receipts from the business of operating and maintaining a hospita l: Rs._______________ (b) Other receipts of the undertaking: Rs._______________ (c) Profits derived from the business of operating and maintaining a ***hospital not locate....
TaxTMI