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FORM NO. 10CCA
[See rule
18BBA [(1)]
Audit Report under section 80HHB of the Income-tax Act,
1961
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+I/We have examined the
balance sheet of the business of the execution of
.................................................................................
in .........................
..............................................................................................................................................................
[name of the assessee] carried on by
+Shri/M/s
.......................................................................................... [
name of the assessee] as at ......................................
and the profit and loss account of the said business for the year ended on
that date and we find that they are in agreement with the books pf account
maintained at the head
office....................................................................
and branches
at................................................ |
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+ I am/We are
satisfied that
+Shri/M/s.....................................................................
+has/have maintained separate accounts in respect of the
profits and gains derived from the business of the execution of project /
work referred to above. |
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+I/We certify
that all expenses, whichever incurred, for the purposes of the said
business have been debited to the profit and loss account of the said
business and that expenses, if any, incurred by the assessee which are
common to the said business and any other business of the assessee have
been made to the profit and loss account of the said
business. |
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+I/We have
obtained all the information and explanations which to the best of my/our
knowledge and belief were necessary for the purposes of the audit. In
my/our opinion, proper books of account have been kept by the head office
and the branches in respect of the aforesaid business visited by me/us so
far as appears from my/our examination of books, and proper returns
adequate for the purposes of audit have been received from branches not
visited by me/us subject to the comments given below:- |
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+In
+my/our opinion and to the best of +my/our information and
according to explanations given to +me/us, the said accounts give a true
and fair
view-
(i) in the case of the balance sheet, of the state of affairs of the
aforesaid business as at........................ ,
and
(ii) in the case of the profit and loss account, of the profit and loss of
the aforesaid business for the accounting
year
ending on.............
| Place:................................. |
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| Date: .................................. |
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Signature |
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*Account |
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| Notes
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| 1. |
Delete
whichever is not applicable. |
| 2. |
Here give
nature of the foreign project undertaken by the assessee or,
as the case may be, work forming part of a foreign
project undertaken by the assessee. |
| 3. |
This
report is to be given by- |
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(i) a
chartered accountant within the meaning of the Chartered
Accountants Act,1949 (38 of 1949); or |
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(ii)
any person who, in relation to any State, is, by virtue of the
provisions in sub-section (2) of section 226
of the Companies Act, 1956 (1 of 1956), entitled to
be appointed to act as an auditor of companies
registered in that State. |
| 4. |
Where any
of the matters stated in this report is answered in the
negative or with a qualification, the report
shall state the
reasons therefor. | | |