Income-tax (Eighteenth Amendment) Rules, 2000

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....all come into force on the date of their publication in the Official Gazette 2. In Income-tax Rules, 1962,- (a) the following shall be inserted, namely,- in PART IV, after rule 16D "[16E Form of Report for claiming deduction under section 10B 16E. The report of an accountant which is required to be furnished by the assessee along with the return of income, under sub-section (5) of section 10B shall be in Form No.56G."; (b) in Appendix II, after FORM NO.56E the following shall be inserted, namely - FORM NO. 56G [See rule 16E] Report under section 10B of the Income-tax Act, 1961   1. I / We* have examined the accounts and records of ....................................         &nbsp....

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....;                     (name of the zone in which registered as EOU) deduction to be claimed by the assessee under section 10B of the Income-tax Act, 1961 in respect of the assessment year .............................. is Rs. ........................ which has been determined on the basis of the details in Annexure A to this Form. 3. I / We* certify that I / we* have collected all the relevant information necessary for computing the deduction allowable under this section and have verified the same with reference to the accounts and records of the assessee. 4. In my / our* opinion and to the best of my / our* knowledge and according to the explanations given to me / us*, the particul....

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....;         Signed                                                                                                 +Accountant Notes: 1. *Delete whichever is not applicable. 2. +This report is to be given by - (i) a C....