Audit report under section 46, 138, 139, 140(8), 141, 142, 143 and 144 of the Act

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.... 1. Cold Chain Facility 2. Warehousing facility for storage of agricultural produce 3. Natural Gas Pipeline 4. New Hotel (2 star or up) 5. New Hospital 6. Housing project (slum rehabilitation) 7. Housing project (affordable housing) 8. Fertilizer production plant 9. Inland container depot or freight station 10. Bee-keeping and production of honey and beeswax 11. Warehousing facility for storage of sugar 12. Slurry pipeline for transporting iron ore 13. Semi-conductor wafer fabrication manufacturing unit 14. Infrastructure Facility 15. Other 9. If response at 8 is "Other", please specify:   10. Copy of agreement with central/state government or local authority UPLOAD 11. Whether specified business formed by splitting up/reconstructing an existing business (select one) 1. Yes 2. No 12. Whether specified business set up using previously used plant/machinery [refer section 46(11)(e) and (f)] (select one) 1. Yes 2. No 13. If (12) is yes, specify the % of previously used plant/machinery   14. Amount of capital expenditure incurred   15. Date of incurring the ex....

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....t, 1961 by the developer (enclose copy of Form 10CCB of Income-tax Rules, 1962 of developer) UPLOAD 9. Generation, transmission, distribution of power: (i) Does the undertaking generate power or generate and distribute power (select one) 1. Yes 2. No (ii) If 9(i) is yes, indicate the year in which the undertaking has started generating power yyyy-yy (iii) Does the undertaking transmit or distribute power. (select one) 1. Yes 2. No (iv) If 9(iii) is yes, indicate the year in which the new transmission and distribution lines were laid yyyy-yy (v) Has there been substantial renovation and modernization of the existing network of transmission or distribution lines (select one) 1. Yes 2. No (vi) If 9(v) is yes, please specify:   (a) the year in which the substantial renovation and modernisation of the existing network of transmission or distribution lines took place   (b) book value of plant and machinery as on 1-4-2004   (c) value of increase in the plant and machinery in the year of substantial renovation and modernisation   (vii) Whether undertaking is fo....

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....ial Board of Certification   9. Copy of certificate from Inter-Ministerial Board of Certification UPLOAD 10. Details of Start-up: (select one or both) 1. Engaged in innovation, development or improvement of Product, Process or Service 2. Have scalable business model with high potential of employment growth and wealth creation 11. Whether start-up formed by splitting up/reconstructing an existing business (select one) 1. Yes 2. No 12. Whether start-up set up using previously used plant/machinery (select one) 1. Yes 2. No 13. If (12) is yes, specify the % of previously used plant/machinery   14. Initial tax year from when deduction is being claimed   15. Total sales of the undertaking   16. Profits and gains derived by the start-up from the Eligible business   17. Deduction under section 140 of the Act   Certification I certify that the start-up meets the conditions stipulated in section 140 of the Act, and the deduction claimed under row 17 above is true to the best of my knowledge and belief. Date: Place: Signature Name of the Accountant: D....

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....oject? (select one) 1. Yes 2. No (vi) Are more than one residential unit in the housing project allotted to any person not being an individual? (select one) 1. Yes 2. No (vii) If a residential unit is allotted to individual, are any additional units in the same project allotted to • such individual or the spouse or the minor children of such individual; or • HUF in which such person is a karta; or • any such person who is representative of such Individual or of the spouse or of the minor children of such Individual or of HUF in which such individual is a karta? (select one) 1. Yes 2. No Row 11, 12, 13,14, 15, 16 and 17 to be filled by all assessees 11. Whether undertaking formed by splitting up/reconstructing an existing business (select one) 1. Yes 2. No 12. Whether undertaking set up using previously used plant/machinery (select one) 1. Yes 2. No 13. If (12) is yes, specify the % of previously used plant/machinery   14. Initial tax year from when deduction is being claimed   15. Total sales of the undertaking for the tax year.   16. Profi....

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.... (Metropolitan cities: not less than 1000 sq.m Other than metropolitan cities: not less than 2000 sq. m)   (iii) Is the total carpet area of any residential unit more than the prescribed area: (Metropolitan cities: 30 sq.m Other than metropolitan cities: 60 sq. m) (select one) 1. Yes 2. No (iv) Is area utilised by the project not less than the prescribed percentage of permissible floor area ratio? (Metropolitan cities: 90%; Other than metropolitan cities: 80%) (select one) 1. Yes 2. No 11. Project specification (for projects approved on or after 01.09.2019) (i) City/Location category (Metropolitan/other) (select one) 1. Metropolitan cities [Bengaluru, Chennai, Delhi National Capital Region (limited to Delhi, Noida, Greater Noida, Ghaziabad, Gurugram, Faridabad), Hyderabad, Kolkata and Mumbai (whole of Mumbai Metropolitan Region] 2. Other than metropolitan cities (ii) Size of plot of land of the project (in sq. m) (Metropolitan cities: not less than 1000 sq.m Other than metropolitan cities: not less than 2000 sq. m)   (iii) Is the total carpet area of any residential unit more than the prescribed area: ....

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....ne) 1. New Hotel (2 star or up) 2. Adventure and leisure sports 3. Nursing Home (25 beds or more) 4. Old-age home 5. Vocational Training Institute 6. Information technology training centre 7. Manufacturing Information Technology Hardware 8. Biotechnology 12. Copy of agreement with central/state government or local authority UPLOAD 13. Whether specified business formed by splitting up/reconstructing an existing business (select one) 1. Yes 2. No 14. Whether specified business set up using previously used plant/machinery (select one) 1. Yes 2. No 15. If yes, specify the % of previously used plant/machinery   16. Initial tax year from when deduction is being claimed   17. Total period of deduction including period of deduction under 2^nd proviso to section 80-IB(4) of the Income-tax Act, 1961   18. Total sales of the undertaking   19. Profits and gains derived from the Eligible business   20. Deduction under section 143 of the Act   Certification I certify that the project meets the conditions stipulated in section 143 of the Act, and the d....