{"id":5614,"date":"2018-03-19T17:10:02","date_gmt":"2018-03-19T11:40:02","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5614"},"modified":"2018-03-19T17:10:02","modified_gmt":"2018-03-19T11:40:02","slug":"rule-18bba-form-reports-claiming-deduction-section-80hhb-section-80hhc-section-80hhd-prescribed-authority-section-80hhd","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-18bba-form-reports-claiming-deduction-section-80hhb-section-80hhc-section-80hhd-prescribed-authority-section-80hhd\/","title":{"rendered":"Rule – 18BBA, Form of reports for claiming deduction under section 80HHB or under section 80HHC or under section 80HHD and prescribed authority under section 80HHD"},"content":{"rendered":"
\n
\n
\n
\n

18BBA<\/b>.\u00a0<\/b>(1) The report of the audit of the accounts of an assessee, other than a company or a co-operative society, which is required to be furnished under clause (i<\/i>) of sub-section (3) of section 80HHB shall be in Form No. 10CCA.<\/p>\n

<\/a>87<\/sup>[(1A) The report of the audit of the accounts of an assessee which is required to be furnished under clause (i<\/i>) of sub-section (2) of section 80HHBA shall be in Form No. 10CCAA.]<\/p>\n

<\/a>88<\/sup>[(1B) The certificate from an accountant which is required to be furnished by the assessee under clause (ia<\/i>) of sub-section (3) of section 80HHB shall be in Form No. 10CCAH.]<\/p>\n

<\/a>89<\/sup>[(2) The certificate from the Export House or Trading House which is required to be furnished by the supporting manufacturer under clause (b<\/i>) of sub-section (4A) of section 80HHC shall be in Form No. 10CCAB.]<\/p>\n

<\/a>90<\/sup>[(2A) The certificate from the undertaking in the Special Economic Zone which is required to be furnished under proviso to sub-section (4) of section 80HHC by an undertaking referred to in sub-section (4C) of that section shall be in Form No. 10CCABA.]<\/p>\n

(3) The report of an accountant which is required to be furnished by the assessee under sub-section (4) or clause (a<\/i>) of sub-section (4A) of section 80HHC shall be in Form No. 10CCAC.]<\/p>\n

<\/a>91<\/sup>[(4) The report of the accountant which is required to be furnished by the assessee under sub-section (6) of section 80HHD shall be in Form No. 10CCAD.]<\/p>\n

<\/a>92<\/sup>[(5) For the purposes of section 80HHD, the “prescribed authority” shall be the Director General in the Directorate General of Tourism, Government of India.]<\/p>\n

<\/a>93<\/sup>[(6) The certificate from a person making payment to an assessee, engaged in the business of a hotel or of a tour operator or of a travel agent which is required to be furnished under sub-section (2A) of section 80HHD shall be in Form No. 10CCAE.]<\/p>\n

<\/a>94<\/sup>[(7) The report of an accountant which is required to be furnished by the assessee under sub-section (4)\u00a0<\/a>95<\/sup>[or clause (i<\/i>) of sub-section (4A)] of section 80HHE shall be in Form No. 10CCAF.]<\/p>\n

<\/a>96<\/sup>[(8) The certificate from the exporting company which is required to be furnished by the supporting software developer under clause (ii<\/i>) of sub-section (4A) of section 80HHE shall be in Form No. 10CCAG.]<\/p>\n

<\/a>97<\/sup>[(9) The report of an accountant which is required to be furnished by the assessee under sub-section (4) of section 80HHF shall be in Form No. 10CCAI.]<\/p>\n<\/div>\n

<\/div>\n<\/div>\n<\/div>\n<\/div>\n
\n
\n
\n
\n
\n
\n
\n

Reference: www.incometaxindia.gov.in<\/p>\n<\/div>\n<\/div>\n<\/div>\n

<\/div>\n<\/div>\n<\/div>\n<\/div>\n
<\/div>\n
<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

18BBA.\u00a0(1) The report of the audit of the accounts of an assessee, other than a [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[811,890,400,3796,390,1549,458,906],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5614"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=5614"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5614\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5614"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5614"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5614"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}