Accountant’s Reports under the Income-tax Act

Section

Rule

For Whom

In Form No.

10A(5)

16D

Assessees claiming deduction in respect of newly established undertakings in Free Trade Zones, EPZ, SEZ, STP, etc.

56F

10B(5)

16E

Assessees claiming deduction in respect of newly established EOUs

56G

10BA(5)

16F

Assessees claiming deduction in respect of profits from export of eligible articles or things, [handmade articles or things made of wood as the main raw material.]

56H

50B(3)

6H

In case of slump sale, for computation of Net Worth of the Undertaking/Division

3CEA

80LA

19AE

Scheduled bank which owns an offshore banking unit in Special Economic Zone

10CCF

80-IB(11C)

18DDA

Assessees claiming deduction from profits & gains from operating and maintaining a hospital located anywhere in India

10CCBD

80JJAA(2)

19AB

Assessees claiming deduction in respect of employment of new workmen

10DA

92E

10E

Relating to International transactions or Specified Domestic Transactions and particulars thereof

3CEB

115JB

40B

Company assessees to which provisions of section 115JB applies

29B

115JC

40BA

For LLP (A.Y. 2012-13) and persons other than a company (from A.Y. 2013-14) to which provisions of S. 115JC applies

29C

195

37BB

Furnishing of certificate for payment to non-resident

15CB

201/206C

31ACB/ 37J

For resident who has failed to deduct/collect tax in accordance with provisions of Chapters XVIIB/XVIIBB

26A/ 27BA