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- FORM NO. 40
FORM NO. 40 [See rule 55] Certificate of registration This is to certify that the name of ......................................……………………………………… son of ........................................ of ........................................ has been entered in the register of authorised income-tax practitioners maintained in my office under the Income-tax Act, 1961. His registration No. is ..................……………. Date .................... Chief Commissioner or Commissioner of Income-tax (SEAL) Download Word Document In English. (Rs.15/-)
- FORM B
FORM B FORM B[W.T.S.-1A] FORM OF RETURN OF NET WEALTH UNDER SUB-SECTION (1) OR SUB-SECTION (2) OF SECTION 14 OF THE WEALTH-TAX ACT, 1957 [For companies * only] WEALTH-TAX ACT, 1957 RULE3(1)(b Assessment year For use in W.T. office Valuation date : Permanent account Number : Name in block letters Address Telephone Place at which the registered office of the company is situated Whether the company is resident in India or non-resident in India STATEMENT OF ASSETS AND DEBTS REFERRED TO IN SUB-SECTIONS (2) AND (3) OF SECTION 40 OF THE FINANCE ACT,1983 (11 OF 1983), AS ON THE VALUATION DATE PART I NET VALUE OF ASSETS LOCATED IN INDIA Particular ValueRs. (1) (2) SECTION A – IMMOVABLE PROPERTY ---As per Annexure I SECTION B – MOVABLE PROPERTY---As per Annexure II SECTION C –WEALTH IN INDIA TOTAL OF SECTIONS A AND B *Note to be filled in if the company is a company in which the public are substantially interested. PART II NET VALUE OF ASSETS LOCATED OUTSIDE INDIA Particular ValueRs. (1) (2) SECTION D – IMMOVABLE PROPERTY ---As per Annexure III SECTION E – MOVABLE PROPERTY---As per Annexure IV SECTION F –WEALTH IN INDIA TOTAL OF SECTIONS A AND B PART III COMPUTATION OF NET WEALTH Particular ValueRs. (1) (2) SECTION G – NET WEALTH Wealth in India on which tax is payable----As per Section C of Part I Wealth outside India on which tax is payable – As per Section F of Part II TOTAL NET WEALTH : Total of item (1) and (2) as rounded off to the nearest multiple of one hundred rupees --- Section 44C PART IV ASSETS NOT INCLUDED IN NET WEALTH AND CLAIMED TO BE EXEMPT Note : The filling up of this part is optional. In this part may be shown any assets which are not included in parts I and II or the Annexures rederred to therein, but which the company claims to be not taxable for any reason. Sl. No. Description of the asset Reason whay exemption is claimed PART V STATEMENT OF TAX PAID ON SELF-ASSESSMENT [See Note] Date of payment AmountRs. Note: If any tax is payable on the basis of this return after taking into account the amount of tax, if any, already paid under any provision of the Wealth-tax Act, 1957, such tax must be paid before furnishing this return and the return should be accompanied by proof of such payment --- Section 15B. Verification I, son/daughter/wife [Name in block letter] of shri , being the of [Designation] [Name of the company] solemnly declare that to the best of knowledge and belief, the information give in this return, and the Annexures and Statements accompanying it, is correct and complete, and that the amount of net wealth and other particulars shown are truly stated and relate to the valuation date relevant to the assessment year commencing on the 1st day of April,19 I further solemnly declare that the said company had no other asset belonging to it which is required to be taken into consideration in computing its net wealth on the said valuation date. I further declare that I am making this return in my capacity as [Designation] [Name of the company] and that I am competent to make this return and verify it on behalf of the company. Date: Place: Signature IMPORTANT: Before signing the verification, the signatory should satisfy himself that this return is correct and complete in every respect . Any person making a false statement in this return shall be liable to prosecution under section 35D of the Wealth-tax Act, 1957 and on conviction be punishable;-- in a case where the tax sought to be evaded exceeds one lakh rupees, with rigorous imprisonment for a term which shall not be less than six month but which may extend to seven year and with fine; in any other case, with rigorous imprisonment for a term which shall not be less than three month months but which may extend to three years and with fine ANNEXURE I [See Section A of Part I of this return] Statement of immovable assets and debts located in India as referred to in sub-section (2) and clauses (v), (vi) and (viii) of sub-section (3) of section 40 of the Finance Act, 1983 (11 of 1983) [See Notes] Sl. No. Description and situation Identification No. of property Land revenue/ municipal tax Value on valuation date (Rs.) Debt secured, on or incurred in relation to, the property Net value (Rs.) (column 5 minus column 6) Total of column (7) taken to Section A of Part I of this return Rs. Note 1 : Each item of immovable property should be listed separately. The description and situation of property should be such as to enable the property and its boundaries to be clearly identified. Note 2 : Land revenue/municipal tax and value in respect of property and debt secured on or incurred in relation to that property should be shown separately in respect of each item of immovable property. If a debt secured on any asset belonging to the assessee is incurred for, or ensures to, the benefit or any other person, or is not represented by any asset belonging to the assessee, the value of such debt should not be taken into accounting computing the net value of the property. ANNEXURE II [See Section B of Part I of this return] Statement of immovable assets and debts located in India as referred to in sub-section (2) and clauses (I),to (iv) (vii)and (viii) of sub-section (3) of section 40 of the Finance Act, 1983 (11 of 1983) [See Notes] Sl. No. Description of assets Value on valuation date (Rs.) Debt secured on, or incurred in relation to, the asset Net value (Rs.) (column 3 minus column 4) Total of column (5) taken to Section B of Part I of this return Rs. Note 1 : Each movable asset should be listed separately. Note 2 : Value of an asset and debt secured on or incurred in relation to that asset, should be shown separately in respect of each movable asset. If a debt secured on any asset belonging to the assessee is incurred for, or ensures, to, the benefit of any other person, or is not represented by any asset belonging to the assessee, the value of such debt should not be taken into account in computing the net value of the asset. ANNEXURE III [See Section D of Part II of this return] Statement of immovable assets and debts located in India as referred to in sub-section (2) and clauses (v), (vi) and (viii) of sub-section (3) of section 40 of the Finance Act, 1983 (11 of 1983) [See Notes*] Sl. No. Description and situation Identification No. of property Land revenue/ municipal tax Value on valuation date (Rs.) Debt secured, on or incurred in relation to, the property Net value (Rs.) (column 5 minus column 6) Total of column (7) taken to Section D of Part II of this return Rs ) *Please see Notes below Annexure I. ANNEXURE IV [See Section E of Part II of this return] Statement of immovable assets and debts located in India as referred to in sub-section (2) and clauses (I),to (iv) (vii)and (viii) of sub-section (3) of section 40 of the Finance Act, 1983 (11 of 1983) [See Notes*] Sl. No. Description of assets Value on valuation date (Rs.) Debt secured on, or incurred in relation to, the asset Net value (Rs.) (column 3 minus column 4) Total of column (5) taken to Section E of Part II of this return Rs. ] *Please see Notes below Annexure I. Download Word Document In English. (Rs.60/-)
- FORM NO. 39
FORM NO. 39 [See rule 54] Form of application for registration as authorised income-tax practitioner To The Chief Commissioner or Commissioner of Income-tax, ……………………………………………………………….. I hereby apply for registration as an authorised income-tax practitioner under clause (v)/(vi)/ (vii) of section 288(2) of the Income-tax Act, 1961. The following particulars are fumished herewith:- 1. Name in full [block letters] 2. Father’sname 3. Permanent residential address 4. Present residential address 5. Professional address(es) in India 6. Principal place of profession in India 7. If partner in a firm, names of the firm and other partners *I certify that I have passed the accountancy examination of (a true copy of the certificate enclosed) *I certify that I have acquired the educational qualifications of (a true copy of the certificate enclosed) *I certify that I was an income-tax practitioner within the meaning of clause (iv) of sub-section (2) of section 61 of the Indian Income- tax Act, 1922, and was actually practising immediately before 1st April 1962, as such and some of the cases in which I appeared in that capacity are as below: Name and address of Assessment year Designation of the assessee income-tax authority before whom appeared 1. 2. 3. I certify that I have been practising as an authorised income-tax practitioner since .................... and that I have not so far made any application for registration as an authorised income-tax practitioner to any other Chief Commissioner or Commissioner of Income-tax. ……………………… Signature Verification I, ………………………………………………….., do declare that what is stated in the above application is true to the best of my information and belief. Date .................... …………………. Signature *Delete inappropriate words. Download Word Document In English. (Rs.20/-)
- FORM No. 39
फॉर्म नंबर 39 कंपनी की पंजीकरण संख्या___________.. कंपनी अधिनियम, 1956 किसी मौजूदा कंपनी का पंजीकरण' सदस्यों की सूची [धारा 5671 के अनुसार कंपनी का नाम_______________________ _______________ द्वारा दाखिल करने के लिए प्रस्तुत किया गया। पूरे पते में नाम व्यवसाय शेयरों की संख्या या धारित स्टॉक की राशि शेयरों की विशिष्ट संख्या 1 2 3 4 5 हस्ताक्षर पद दिनांक ___________ का ___________..19__________। हम _______________ और ___________..___________ में से दो हैं। 0f_________। सत्यनिष्ठा से और, ईमानदारी से घोषणा करते हैं कि इस घोषणा के साथ कई दस्तावेजों में दिए गए विवरण ___________ के संबंध में हमारी जानकारी के लिए सही हैं और अन्य विवरणों के संबंध में हमारी सर्वोत्तम जानकारी और विश्वास के अनुसार सही हैं। हस्ताक्षर पद दिनांक _________। 19 का दिन 1 पंजीकरण के लिए डिलीवरी से पहले छह स्पष्ट दिनों से अधिक नहीं। 2 बताएं कि क्या निदेशक, प्रबंध निदेशक, प्रबंधक या सचिव हैं। 3 बताएं कि क्या निदेशक, या अन्य प्रमुख अधिकारी हैं। 4 कंपनी का नाम डालें। Download PDF Document In Hindi. (Rs.20/-)
- FORM NO. 10E
FORM NO. 10E [See rule 21AA] Form for furnishing particulars of Income under section 192(2A) for the year ending 31st March, …….... for claiming relief under section 89(1) by a Government servant or an employee in a company, co-operative society, local authority, university, institution, association or body 1. Name and address of the employee ......................................................................................... 2. Permanent account number ..................................................................................................... 3. Residential status .................................................................................................................... Particulars of income referred to in rule 21A of the Income-tax Rules, 1962, during the previous year relevant to assessment year……....... Rs. 1. (a) Salary received in arrears or in advance in accordance with the provisions of sub-rule (2) of rule 21A (b) Payment in the nature of gratuity in respect of past ser- vices, extending over a period of not less than 5 years in accordance with the provisions of sub-rule (3) of rule 21A (c) Payment in the nature of compensation from the employer or former employer at or in connection with termination of employment after continuous service of not less than 3 years or where the unexpired portion of term of employ- ment is also not less than 3 years in accordance with the provisions of sub-rule (4) of rule 21A (d) Payment in commutation of pension in accordance with the provisions of sub-rule (5)of rule 21A 2. Detailed particulars of payments referred to above may be given in Annexure I, II, IIA, III or IV, as the case may be ……………………………… Signature of the employee Verification I,……………......................................... do hereby declare that what is stated above is true to the best of my knowledge and belief. Verified today, the........... day of ........………. ..... Place:................... …………………………. Date:...................... Signature of the employee ANNEXURE I [See item 2 of Form No. 10E] ARREARS OR ADVANCE SALARY 1. Total income (excluding salary received in arrears or advance) 2. Salary received in arrears or advance 3. Total income (as increased by salary received in arrears or advance) [Add item 1 and item 2] 4. Tax on total income (as per item 3) 5. Tax on total income (as per item 1) 6. Tax on salary received in arrears or advance [Difference of item 4 and item 5] 7. Tax computed in accordance with Table “A” [Brought from column 7 of Table “A”] 8. Relief under section 89(1) [Indicate the difference between the amounts mentioned against items 6 and7] ANNEXURE II [See item 2 of Form No. 10E] GRATUITY Past services extending over a period of 5 years or more but less than 15 years 1. Gratuity received 2. Total income (including gratuity) 3. Tax on total income mentioned against item 2 4. Average rate of tax applicable on total income [Divide amount mentioned against item 3 by amount mentioned against item 2] 5. Tax payable on gratuity by applying the average rate of tax [Multiply average rate of tax mentioned against item 4 with amount of gratuity mentioned against item 1] (i) (ii) (i) (ii) 6. Total income of two previous years immediately preceding the previ- ous year in which gratuity is received 7. Add one-half of the gratuity mentioned against item 1 in the total in- come of each of the two preceding previous years mentioned against item 6 (i) (ii) (i) (ii) 8. Tax on total income of each of the preceding previous years mentioned against item 7 9. Average rate of tax on the total income of each of the two preceding previous years as increased by ½ of gratuity calculated for that year as mentioned against item 7 [Divide the amounts mentioned against items 8(i) and 8(ii) by the amount mentioned against items 7(i) and 7(ii) respectively] 10. Average of average rates of tax mentioned against item 9 [Add the averages of tax mentioned against items 9(i) and (ii) and divide it by 2] 11. Tax payable on gratuity by applying the average of average rates of tax [Multiply the average against item 10 by the amount of gratuity men- tioned against item 1] 12. Relief under section 89(1) [Indicate the difference between the amounts mentioned against items 11 and 5] ANNEXURE IIA [See item 2 of Form No. 10E] GRATUITY Past services extending over a period of 15 years and more 1. Gratuity received 2. Total income (including gratuity) 3. Tax on total income mentioned against item 2 4. Average rate of tax applicable on total income [Divide amount mentioned against item 3 by amount mentioned against item 2] 5. Tax payable on gratuity by applying the average rate of tax [Multiply average rate of tax mentioned against item 4 with amount of gratuity mentioned against item 1] (i) (ii) (iii) 6. Total income of three previous years immediately preceding the previ- ous year in which gratuity is received 7. Add one-third of the gratuity mentioned against item 1 in the total (i) (ii) (iii) income of each of the three preceding previous years mentioned against item 6 (i) (ii) (iii) (i) (ii) (iii) 8. Tax on total income of each of the preceding previous years mentioned against item 7 9. Average rate of tax on the total income of each of the three preceding previous years as increased by one third of gratuity calculated for that year as mentioned against item 7 [Divide the amounts mentioned against items 8(i), 8 (ii) and 8(iii) by the amount mentioned against items 7(i), 7(ii) and 7(iii) respectively] 10. Average of average rates of tax mentioned against item 9 [Add the averages of tax mentioned against items 9(i) to (iii) and di- vide it by 3] 11. Tax payable on gratuity by applying the average of average rates of tax [Multiply the average against item 10 by the amount of gratuity men- tioned against item 1] 12.. Relief under section 89(1) [Indicate the difference between the amounts mentioned against items 11 and 5] ANNEXURE III COMPENSATION ON TERMINATION OF EMPLOYMENT Condition: After continuous service of three years and where unexpired portion of term of employment is also not less than three years 1. Compensation received 2. Total income (including compensation) 3. Tax on total income mentioned against item 2 4. Average rate of tax applicable on total income [Divide amount mentioned against item 3 by amount mentioned against item 2] 5. Tax payable on compensation by applying the average rate of tax [Multiply average rate of tax mentioned against item 4 with amount of compensation mentioned against item 1] (i) (ii) (iii) 6. Total income of three previous years immediately preceding the previ- ous year in which compensation is received 7. Add one-third of the compensation mentioned against item 1 in the (i) (ii) (iii) total income of each of the three preceding previous years mentioned against item 6 (i) (ii) (iii) 8. Tax on total income of each of the preceding previous years mentioned against item 7 9. Average rate of tax on the total income of each of the three preceding (i) (ii) (iii) previous years as increased by one-third of compensation calculated for that year as mentioned against item 7 [Divide the amounts mentioned against items 8(i), 8(ii) and 8(iii) by the amount mentioned against items 7(i), 7(ii) and 7(iii) respectively] 10. Average of average rates of tax mentioned against item 9 [Divide by three, the total of averages of tax mentioned against items 9(i) to (iii)] 11. Tax payable on compensation by applying the average of average rates of tax [Multiply the average against item 10 by the amount of compensation mentioned against item 1] 12. Relief under section 89(1) [Indicate the difference between the amounts mentioned against items 11 and 5] ANNEXURE IV COMMUTATION OF PENSION 1. Amount in commutation of pension received 2. Total income (including amount in commutation of pension) 3. Tax on total income mentioned against item 2 4. Average rate of tax applicable on total income [Divide amount mentioned against item 3 by amount mentioned against item 2] 5. Tax payable on amount in commutation of pension by applying the average rate of tax [Multiply average rate of tax mentioned against item 4 with amount in commutation of pension mentioned against item 1] (i) (ii) (iii) 6. Total income of each of the three previous years immediately preced- ing the previous year in which amount in commutation of pension is received (i) (ii) (iii) 7. Add one-third of the amount in commutation of mentioned against item 1 in the total income of each of the three preceding previous years mentioned against item 6 (i) (ii) (iii) 8. Tax on total income of each of the preceding previous years mentioned against item 7 9. Average rate of tax on the total income of each of the three preceding (i) (ii) (iii) previous years as increased by one-third of amount in commutation of pension calculated for that year as mentioned against item 7 [Divide the amounts mentioned against items 8(i), 8 (ii) and 8(iii) by the amount mentioned against items 7(i), 7(ii) and 7(iii) respectively] 10. Average of average rates of tax mentioned against item 9 [Add the averages of tax mentioned against items 9(i) to (iii) and di- vide it by 3] 11. Tax payable on amount in commutation of pension by applying the average of average rates of tax [Multiply the average against item 10 by the amount in commutation of pension mentioned against item 1] 12. Relief under section 89(1) [Indicate the difference between the amounts mentioned against items 11 and 5] Download Word Document In English. (Rs.20/-)
- FORM O-4
FORM O-4 [See rule 8D] Report of valuation of forests ALL QUESTION TO BE ANSWERED BY THE REGISTERED VALUER. IF ANY PARTICULAR QUESTION DOES NOT APPLY TO THE PROPERTY UNER VALUATION, HE MAYINDICATE SO. IF THE SPACE PORVIDED NOT SUFFICIENT, DETAILS MAY BE ATTACHED ON SEPARTE SHEETS Name of registered valuer Registration No. 1. Purpose for which valuation is made 2. Date as on which valuation is made 3. Name of the owner(s) of the forest 4. If the plantation is under joint ownership/co-ownership, share of each owner: Are the share undivided? 5. Particulars of the forest is situate 6. Area of forest (in hectares) 7. Valuation of the forest [ the valuation should be made indicating in detail the different factors which have been taken into account, such as the kind of timber the density of the forest mode of transporation of timber, etc. 8. I hereby declare that__ (a) the information furnished above is true and correct to the best of my knowledge and belief; (b) I have no direct or indirect interest in the forest valued; (c) I have personally inspected the forest and I have exemined the revenue records of village/tehsil/district (d) Date Place: Signature of registered valuer Download Word Document In English. (Rs.15/-)
- Form L Refusal to supply information under section 42B of the Wealth-tax Act, 1957
FORM L [ See sub-rule (4) of rule 9] Refusal to supply information under section 42B of the Wealth-tax Act, 1957 No. ..................... Office of the .................... Dated ................................. To ..................................... With reference to your application dated .................................. under section 42B of the Wealth-tax Act, 1957 requesting information relating to .................................... in respect of the assessment year commencing on the first day of April, 19 ........ I am to say that I am satisfied that it will not be in the public interest to furnish the information asked for and I therefore decline to furnish the same. (Seal) ......................................................................... Signature Note : Delete inappropriate words. Download Word Document In English. (Rs.15/-)
- Form of reference application under sub-section (1) of section 27 of the Wealth-tax Act, 1957
FORM H [See rule 7] Form of reference application under sub-section (1) of section 27 of the Wealth-tax Act, 1957 BEFORE THE INCOME-TAX APPELLATE TRUBUNAL ........................................................................... The .......................................... day of ................. 19 .......... IN THE MATTER OF ASSESSMENT OF WEALTH OF .............................................................................. FOR THE ASSESSMENT YEAR .................................................................................................................... R.A. (W.T.) No. ........................... of ......................... 19 ....... 19....... [To be filled in by office] ................................................. versus ................................................. (Applicant) (Respondent) State from which the application is filed ........................................................................................................... Name and number of the appeal which Gives rise to the reference ................................................................. The applicant states as follows: -- 1. That the appeal noted above was decided by the Appellate Tribunal .................. on ........................ 2. That the notice of the order under sub-section (5) of section 24 of the Wealth-tax Act, 1957 was served on the applicant on ........... 3. That the facts which are admitted and/or found by the Appellate Tribunal and which are necessary for drawing up a statement of the case, are stated in the enclosure for ready reference. 4. That the following questions of law arise out of the order of the Appellate Tribunal :- (a) .......... (b) ......... (c) .......... 5. That the applicant, therefore, requires under sub-section (1) of section 27 of the Wealth-tax Act, 1957, that a statement of the case be drawn up and the questions of law numbered .............. out of the questions of law referred to in paragraph 4 above be referred to the High Court. 6. That the date on which the return of net wealth for the assessment year in connection with which the reference application is being made was filed is ............ and the date on which the assessee was served with a notice calling upon him to file the return of net wealth for that assessment year is ........... 7. That the documents or copies thereof, as specified below (the translation in English of the documents, where necessary, is annexed) be forwarded to the High Court with the statement of the case. ...................................................... ...................................................... Signed Signed (Authorised representative, if any) (Applicant) Dated .................................. Address ............................... Notes : The application must be made within sixty days of the date upon which the applicant is served with the order of the Appellate Tribunal, which gives rise to the reference. The application must be accompanied by a fee specified below :- (a) in a case where the assessment proceedings were initiated before the 1st day of April 1971, Rs. 100: (b) in a case where the assessment proceedings were initiated after the 31st day of March 1971, but before the 1st day of June, 1981, Rs. 125; (c) in any case, Rs. 200. For the purpose of this Note, the assessment proceedings shall be deemed to have been initiated on either of the dates referred to in paragraph 6, whichever is earlier, except where the applicant is the Chief Commissioner of Commissioner. It is suggested that the fee should be credited in a branch of the authorised Bank or a branch of the State Bank of India or a branch of the Reserve Bank of India, after obtaining a challan from the Assessing Officer. The Tribunal will not accept cheques, drafts, hundies, or other negotiable instruments. Download Word Document In English. (Rs.20/)
- FORM NO. 27EB
FORM NO. 27EB [See section 206C and rule 37E] Half-yearly return of collection of tax under section 206C from buyers of timber obtained under a forest lease for the period ending , (a) Tax Deduction Account Number (b) Permanent Account Number 2. Details of the seller (a) Name (b) Address Flat/Door/Block No. Name of premises/Building Road/Street/Lane Area/Locality Town/City/District State Pin Code © Has address of the seller change since submitting the last return Tick as applicable Yes No Details of gross amount debited/received under section 206C and tax thereon : Buyer Gross amount debited/received during the half-yearly period (Rs.) Total amount of tax collected Income-tax (Rs.) Surcharge (Rs.) Total (Rs.) (1) (5) (6) (7) 1. Companies 2. person other than companies Total Details of tax collected and paid to the Central Government : By or on behalf of Central Government: Sl. No. Amount deducted (Rs.) Transfer Voucher Number Date of Transfer Voucher (1) (2) (3) (4) Total (b) By person responsible for collecting other than Central Government Sl. No. Challan Number Date of payment Amount of tax paid (Rs.) Name and address of the bank (1) (2) (3) (4) (5) Total Details of payments received /debited from buyers and of tax collected at source under section 206C : : (a) In the case of buyers, being companies: Sl. No. Permanent Account Number (PAN) Name of company Address of the company Total value of the purchase(s) Amount debited/ received (Rs.) Amount of tax collected Date on which tax collected Date on which tax collected at source was paid to the credit of the Central Government Tax deduction Certificate Number Date of furnishing of tax Deduction Certificate to the company Total (b) In the case of buyers, other than companies: Sl. No. Permanent Account Number (PAN) Name of buyer Address of the buyer Total value of the purchase(s) Amount debited/ received (Rs.) Amount of tax collected Date on which tax collected Date on which tax collected at source was paid to the credit of the Central Government Tax deduction Certificate Number Date of furnishing of tax Deduction Certificate to the company Total Verification I, , certify that all the particulars furnished above are correct and complete. Place: Name and signature of the responsible for deducting tax at source Date: Designation:. Download Word Document In English. (Rs.40/)
- FORM NO. 56D
FORM NO. 56D [See rule 2CA] Application for grant of exemption or continuance thereof under section 10(23C)(vi) and (via) for the year.................... 1. Name and address of registered office of the University or other educational instituion or the hospital or other medical insti- tution referred to in sub-clause (vi) or sub-clause (via) of clause (23C) of sectioin 10. 2. Legal status, whether trust, registered society/others. Please enclose a copy of certificate of registration/relevant document evidencing legal status. 3. Objects of the university or other educational institution or hospital or other medical institution referred to in serial number1. 4. Names and addresses of the trustees/office bearers 5. Geographic area over which the activities of the university or other educational institution or hospital or other medical insti- tution referred to in serial number 1 are peformed. [ Enclose de- tails of work done in different places with addresses of branch offices and names and addresses of office bearers in these places]. 6. Enclose copies of memorandum of association, articles of association, trust deed, rules/regulations of the university or other educational institution or hospital or other medical institution re- ferred to in serial number 1. 7. Enclose copies of audited accounts and balance sheet for the last three years along with a note on the examination of accounts and on the activities as reflected in the accounts and in the annual reports with special reference to the appropriation of income to- wards objects of the university or other educational institution or hospital or other medical institution referred to in serial number 1. 8. Has the university or other educational institution or hospital or other medical institution referred to in serial number 1 received any donations from a foreign country to which provisions of For- eign Contribution (Regulations) Act, 1976, applies? Give details 9. Give assessment particulars :- (i) Ward/Circle of jurisdiction and the last income returned and assessed with permanent account number /GIR number (ii) Is the income exempt under section 11? (iii)Is any recovery of tax, etc., outstanding against the uni- versity or other educational institution or hospital or other medi- cal institution referred to in serial number 1 ? (iv) Whether any penalties have been initiated/levied? 10. Total income including voluntary contributions, if any, the university or other educational institution or hospital or other medical institution referred to in serial number 1 for the previous year relevant to the assessment year for or from which the exemp- tion is sought 1 1. Amount of income referred to above that has been or deemed to have been utilised wholly and exclusively for the objects of the university or other educational institution or hospital or other medical institution referred to in serial number 1 (income deemed to have been utilised shall have the meaning assigned to it in sub- sections (1) and (1A) of section 11) 12. Amount accumulated for the objects mentioned in column 3 above. 13. (i) Details of modes in which the funds of the university or other educational institution or hospital or other medical institu- tion referred to in serial number 1 are invested or deposited show- ing the nature, value and income from the investment (it) Details of funds not invested in the modes specified in section 11(5): Sl. Name and address In the case of a Nominal value of Income from the No. of the concern company, number the investment investment and class of shares held (1) (2) (3) (4) (5) 14, (i) Is the university or other educational institution or hospi- tal or other medical institution referred to in serial number 1 car- rying on any business (give details)? (ii) Is the business incidental to the attainment of its objects 15. Details of nature, quantity and value of contributions (other than cash) and the manner in which such contributions have been utilised 16. Details of shares, security or other property purchased by or on behalf of the university or other educational institution or hospital or other medical institution referred to in serial number 1 from any interested person as specified in sub-section (2) of section 13 17. Whether any part of the income or any property of the university or other educational institution or hospital or other medical insti- tution referred to in serial number 1 was used or applied, in a man- ner· which results directly or indirectly in conferring any benefit, amenity or perquisite (whether converted into money or not), on any interested person as specified in sub-section (3) of section 13? If so, details thereof. 18. Amount deemed to be income of the university or other educa- tional institution or hospital or other medical institution referred to in serial number 1 if sub-section (3) of section 11, is made appli- cable. 19. The income that would have been assessable if the university or other educational institution or hospital or other medical institu- tion referred to in serial number 1 had not enjoyed the benefit of section 10(23C)(vi)or (via) Certified that the above information is true to the best of my knowledge and belief. Place........................... ........................................ Date............................ Signature ........................................ Designation ........................................ FullAddress Notes: 1. The application form should be sent to the Central Board of Direct Taxes through the Commissioner of Income-tax having jurisdiction over the university or other educational institution or hospital or other medical institution referred to in serial number 1 of this Form. Four copies of the application form along with the enclosures should be sent. 2. Copies of the following documents should be annexed:- (i) Deed of trust/memorandum and articles of association/other documents evidencing legal status of the enterprise; (ii) a list of major office bearers including settlor/members of the Governing body; (iii) a photocopy of the latest certificate under section 80G issued by the Commissioner of Income-tax, if any; (iv) true copies of the assessment orders passed for the last three years, if any; (v) photocopy of communication from the Commissioner of Income-tax with reference to the application of the trust/institution for a registration under section 12A, if any. 3. The applicant shall furnish any other documents or information as required by the Central Board of Direct Taxes or any authority authorised by the Central Board of Direct Taxes. Download Word Document In English. (Rs.30/-)
- REPORT UNDER SECION 80HHC(4),80HHC(4A) OF THE INCOME-TAX ACT, 1961
FORM NO. 10CCAC [See rule 18BBA(3)] REPORT UNDER SECION *80HHC(4)/80HHC(4A) OF THE INCOME-TAX ACT, 1961 I/We* have examined the accounts and records of __________________________________ [Name and address of the _____________________________________________relating to the business of export the assessee with permanent account number ] out of India/Sale to a recognised Export House/Trading House in India, of goods and merchandise carried on by the assessee during the year ended on the 31st March ____________ I/ We*, certify that the deduction to be claimed by the assessee under sub-section (1) of section 80HHC of the Income-tax Act 1961, in respect of the assessment year _________________ is Rs. _________________ which has been determined on the basis of the sale proceeds received by the assessee in convertible foreign exchange. The said amount has been worked out on the basis of the details in Annexure A to this Form. I/We*, certify that the deduction to be claimed by the assessee, as supporting manufacturer, under sub-section (1A) of section 80HHC of the Income-tax Act, 1961, in respect of the assessment year _______ is Rs. _________________, which has been determined on the basis of sales to Export House/Trading House under the proviso to sub-section (1) of section 80HHC of the Income-tax Act, 1961. The said amount has been worked out on the basis of the details in the Annexure B to this Form. *I/We, therefore, certify that the total deduction to be claimed by the assessee under section 80HHC in respect of the assessment year _________________ is Rs. _____________ Date : ____________________ Signed !Accountant Notes : *Delete whichever is not applicable. !This report is to be given by a Chartered Accountant within the meaning of the Chartered Accountants Act 1949, (38 of 1949);or any person, who in relation to any State is by virture of the provisions in sub-section (2) of section 226 of the Companies Act, (1 of 1956), entitled to be appointed to act as an auditor of companies registered in the State. Where any of the matter stated in this report is answered in the negative or with a qualification the report shall state the reason therefor. ANNEXURE A [See paragraph 2(a) of Form No. 10CCAC] Details relating to the claim by the exporter for deduction under section 80HHC of the Income-tax Act, 1961 Name of the assessee Assessment year Total turnover of the business Total export turnover Total Profits of business. Export turnover in respect of trading goods Direct cost of the trading goods exported Indirect cost attributable to trading goods exported Total of 7 + 8 Profits from export of trading goods (6 minus 9) Adjusted total turnover (3 minus 6) Adjusted export turnover (4 minus 6) Adjusted profits of the business (5 minus 10) Profits derived by the assessee from export of goods or merchandise to which section 80HHC applies, computed under sub-section (3) of section 80HHC. Export turnover, deduction in respect of which will be claimed by a supporting manufacturer in accordance with proviso to sub-section (1) of section 80HHC. Profits from export turnover mentioned in item 15 above calculated in accordance with proviso to sub-section (1) of section 80HHC Deduction under section 80HHC to which the assessee is entitled (Item 14 minus Item 16). Remarks, if any. ANNEXURE B [See paragraph 2(b) of Form No. 10CCAC] Details relating to the claim of the supporting manufacturer for deduction under section 80HHC of the Income-tax Act, 1961 SECTION A Name of the assessee Assessment year, Total turnover of the business. The amount of profit under the head “Profits and gains of business or profession” Total turnover in respect of sale of Export House/ Trading House for which certificate is received from Export House/Trading House. Profit from the turnover mentioned in item 5 above,computed under sub-section (3A) of section 80HHC. Remarks, if any SECTION B Details of sale to Export House/Trading House SL No. Name and address of the Export House/Trading House to whome goods or merchandise were sold Sale Invoice No. and date Sale price Invoice No. and date by which Export House trading House has exported Date of certificate issued by the Export House/Trading House under clause (b) of sub-section 4A of section 80HHC Amount of disclaimer 1 2 3 4 5 6 7 Download Word Document In English. (Rs.20/-)
- FORM NO.31
FORM NO.31 [See rule 43] Application for a certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961 To, The Assessing Officer, ………………………… Sir, I request that *Tax Clearance Certificate be granted to me. I give below the necessary particulars: 1. Full name of the applicant (in block letters) 2. Permanent Account Number 3. Present address 4. Permanent address 5. Name of father (or husband) 6. Domicile and Nationality 7. Nature of Business or profession etc. in India 8. Whether exemption is claimed under any section of Act. ? If so, which? 9. Place(s) at which the business or profession is/was carried on 10. Date of arrival in India (When were the previous visits made and what were the periods of stay in each case) 11. Destination of journey 12. Probable date of departure 13. Mode of travel (by Air/Sea/Land*) 14. Date of intended return, if any. 15. Passport No./Emergency Certificate No. Download Word Document In English. (Rs.40/) (a) issued on (date) (b) from (place and country) I declare that to the best of my knowledge and belief, the information furnished in the application is correct and truly stated. Place : Yours faithfully Date : (Applicant) *Delete whichever is not applicable.”;














