Audit Report under section 59 for computation of royalty and fee for technical services in the case of non-resident (not being a company) or a foreign company

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....d belief, were necessary for the purposes of the audit and for ascertaining the amount of income by way of *royalty/fees for technical services earned by the assessee. 3. I certify that the right or property or contract in respect of which *royalty/fees for technical services is paid is effectively connected with the *permanent establishment/fixed place of profession in India. 4. I certify that the income by way of *royalty/fees for technical services under section 59 in respect of the concerned tax year is Rs............... The information relating to the income by way of *royalty/fees for technical services is given in the Annexure to this Form. In my opinion and to the best of my information and according to the information give....

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....place of profession in India Sl. No. Address at which books of accounts are maintained List of books of accounts maintained at such address       (b) The accounting software used for maintenance of books of accounts in computer system in respect of permanent establishment/fixed place of profession in India   (c) Details of any cloud or any other software used for storage of books of accounts in respect of permanent establishment/fixed place of profession in India   5. Method of accounting employed in the tax year   6. Whether there has been any change in the method of accounting employed vis-a-vis the method employed in the immediately preceding tax year Yes....

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....ls of head office expenditure or allowance allocable to the permanent establishment /fixed place of profession in India   (a) Head of expenditure or allowance   (b) Amount of expenditure or allowance allocable to permanent establishment/fixed place of profession in India   18. Details of reimbursement of actual expenses by the permanent establishment/fixed place of profession in India to head office or any of its other offices   (a) Nature of expenses reimbursed   (b) Amount of expenses reimbursed   (c) Address of the office to which reimbursement made   Notes: 1. In case of individual, the first, middle and last name shall be provided in....