Rule – 11MA Form of report by an approved association or institution under clause (ii) of sub-section (4) of section 35AC
March 16, 2018
Rule – 11N, Other provisions
March 16, 2018

Rule – 11MAA, Form of report by public sector company or local authority or association or institution, which is carrying out a notified eligible project or scheme, under clause (ii) of sub-section (5) of section 35AC

11MAA. (1) The report to be furnished by a public sector company or local authority or an association or institution in respect of the eligible project or scheme, under clause (ii) of sub-section (5) of section 35AC shall be in Form No. 58D.

(2) The report referred to in sub-rule (1) shall be furnished to the National Committee before the expiry of three months from the end of the financial year.

(3) The National Committee, after receipt of the report referred to in sub-rule (2) may, at any time, undertake to inspect or verify the information furnished by the public sector company or local authority or association or institution.]

Reference: www.incometaxindia.gov.in

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