Income-tax (18th Amendment) Rules, 1999
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....rom the 1^st day of April, 2000. 2. In the Income-tax Rules, 1962, in rule 18BBA, after sub-rule (9), the following shall be inserted, namely, - "(9) The report of an accountant which is required to be furnished by the assessee under sub-section (4) of section 80HHF shall be in Form No. 10CCAI." 3. In Appendix II to the Income tax Rules, 1962, after form 10CCAH, the following Form shall be inserted, namely,- FORM NO. 10CCAI [See rule 18BBA(9)] Report under section 80HHF(4) of the Income-tax Act, 1961 1. *I/We have examined the accounts and records of ----------------------------------------------------- [Mention name, address and permanent account number of....
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....; 5. In *my/our opinion and to the best of *my/our information and according to the information given to *me/us and on the basis of relevant records made available to me/us the particulars given above and in the Annexure to the Form are true and correct. Date:------------- --------------------- 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 1....
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