Reports/Certificates under Income-tax Rules – At a glance

I. Accounts

Rule Section Brief Particulars Form No.
6F(3) 44AA(3) Daily case register to be
    maintained by Doctors, etc. 3C  
  145 ASs I and II  
 
II. Audit
1. Under Exemption Provisions
Rule Section Brief Particulars Form No.
2E(6) 10(23G) Audit report by Infrastructure
Company to Chief Commissioner —
16D 10A(5)

Audit report by FTZ units

 56F
16E

10B(5)

 Audit report by 100% EOUs 56G
16F 10BA(5) Audit report by units engaged in
    hand made articles or things of
    artistic value and wood is used
    as main raw material 56H  
17B 12A(b) Audit report by Trust/Institution
    claiming exemption under
    sections 11 and 12 10B  
 
2. Under Deduction Provisions
Rule Section Brief Particulars Form No.
18AAAA 80G(5C)(v) Audit report by Trust / Institution
    claiming exemption under section
    80G(5C)(v) in respect of  relief to
    victims of earthquake in Gujarat 10AA  
18B 80HH(5) Audit report by New Undertaking
    or Hotel in backward areas 10C  
18BB 80HHA(4) Audit report by New Small Scale
    Undertaking in certain areas 10CC  
18BBA(1) 80HHB(3)(i) Audit report in respect of  
    Projects outside India 10CCA  
18BBA(1A) 80HHBA(2)(i) Audit report in respect of  
    Housing Projects in certain cases 10CCAA
18BBA(3) 80HHC(4) / (4A)(a) Audit report in respect of  Export Profits 10CCAC
18BBA(4) 80HHD(6) Audit report in respect of 
    earnings in foreign currency by
    Hotel or Tour Operator or Travel Agent  10CCAD
18BBA(7) 80HHE(4)/(4A) Audit report in respect of  Profit
    from export of Computer Software, etc. 10CCAF
18BBA(9) 80HHF(4) Audit report in respect of  Profit from
  export of Film Software, etc. 10CCAI
18BBB 80-IA(7) Audit report by New Undertaking
    engaged in Infrastructure Development 10CCB  
18BBB 80-IB other  Audit report by New Undertaking
  than sub-sections  engaged other than in
  (7A) / (7B) Infrastructure Development 10CCB
 
18DB 80-IB(7A) Audit report by Multiplex Theatre 10CCBA
18DC 80-IB(7B) Audit report by Convention Centre 10CCBB
19AB 80JJAA(2)(b) Audit report in respect of  
  Employment of new Workmen  10DA
19AE 80LA(3) Audit report by Offshore Banking Units 10CCF  
20AB STT on Shares 10DB
20AB   STT on Units of Equity Oriented Funds 10DC  
 
3. Under Other Provisions
Rule Section Brief Particulars Form No.
5A 32(1)(iia) For additional depreciation @ 15%
  to eligible units 3AA
5AC 33AB(2) By Tea/Coffee Plants  3AC
5AD 33ABA(2) By Site Restoration Plants for
  Petrol/Gas Extraction 3AD
6AB 35D(4) By assessee, other than company
  or a co-operative society, claiming
  Amortisation of Preliminary
  Expenses: To be furnished in
  1st year of claim only 3B
6AB 35E(6) By assessee, other than company
  or a co-operative society,
  claiming deduction equal to 10%
  of expenditure incurred on
  Extraction/Production of Minerals: 
    To be furnished in 1st year of claim only 3B  
6ABB 36(1)(xi) Report of accountant for claiming
  deduction on Y2K expenses 3BA
6G 44AB Audit report in case of —
  (i) person who carries on business
  or profession and who is required to
  get his accounts audited under
  any other law

  3CA
  (ii) person who carries on business
  or profession and who is not required
  to get his accounts audited under
  any other law   3CB
  (iii) prescribed particulars in case of
  (i) and (ii)  above 3CD
6GA 44DA(2) Audit report to be filed by a
  non-corporate, non-resident or a
  foreign company in receipt of income
  by way of royalty or fees for technical
  services from Government or an
  Indian concern in pursuance of an 
    Agreement made after
31-3-2003.		 3CE  
6H 50B(3) Report of accountant relating to
  computation of capital gains in
  case of slump sale 3CEA
10E 92E Report from an accountant to be
  furnished under section 92E relating