Report under Section 32(1)(iia) of the Income-tax Act, 1961 (Omitted)
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................ [name and address of the assessee with permanent account number] relating to the business of manufacture or production of …………… ………… during the year ended on 31st day of March, ………………… ………………… 2. I / We have obtained all the ....
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....been worked out on the basis of the details given in Annexure A to this Form. (b) I / We certify that the deduction to be claimed by the assessee under the provisions of clause (B) of the first proviso to clause (iia) of sub-section (1) of section 32 of the Income-tax Act, 1961, in respect of the assessment year …….. is Rs. ……………. which has been de....
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....ip;….. Signed Accountant Notes: 1. Delete whichever is not applicable. 2. This report is to be given by - (i) a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or (ii) any person who, in relation any State, is, by virtue of the provisions in sub-section (2) of section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed ....
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....first proviso to section 32(1)(iia) of the Income-tax Act, 1961 1. Name of the assessee 2. Assessment year 3. Business relating to manufacture or production of 4. Date of commencement of production 5. Remarks Details of new plant and machinery acquired and installed in a new industrial undertaking Sl. No. Name and address of the person from whom plant/ machinery was acquired Details of pl....