Income-tax (Eighteenth Amendment) Rules, 2000

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....,- (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 ……………………………... (name and address of the ………………………&hellip....

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....n 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 particulars given in the Annexure A are true and correct. Dated ……………………………. …………………………... 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 ....