Under various laws certificate from chartered accountants are required to ensure that the prescribed procedure under the law has been followed in affecting that particular transaction. Chartered accountant need to understand the substance of the transaction and in the light of various judicial pronouncement certificates has to be issued. We have domain expert who ensure that certificates are issued after careful analysis of the legal provisions and applicable judicial pronouncement if any.
As per Section | Rule | For Whom | In Form No. | |
---|---|---|---|---|
12A(b) | 17B | Public charitable or religious Trusts or Institutions whose income exceeds maximum amount which is not chargeable to income tax before exemption. | 10B | |
33ABA(2) | 5AD | Assessees claiming deduction in respect of Deposits under Site Restoration Fund Account/Scheme. | 3AD | |
33AB(2) | 5AC | Assessee growing and manufacturing tea or coffee or rubber, claiming deduction in respect of special deposits made u/s.35 AB(1) | 3AC | |
35D(4) | 6AB | Assessee other than Company. Or Co-op. Societies claiming amortisation of certain prelimnary expenses. | 3AE | |
35E (6) | do | Assessees other than Company Or Co-op. Societies claiming deduction for expenditure on prospecting etc. of certain minerals. | 3AE | |
44AB | 6G | Assessees carrying on business/profession whose Turnover/Gross Receipts exceeds Rs.1 Cr (Rs.25 lakhs for profession) or profit & gains are deemed to be u/s. 44AD/44AE/44AF/44BB/44BBB and assessee has claimed lower profits than specified in those sections. | 3CA,3CB,3CD | |
44DA (2) | 6GA | Special provisions for computing income by way of royalties, etc. in case of Non-residents. | 3CE | |
80I(7)/80IA(7) | 18BBB | Assessees having an industrial undertaking or an enterprise for Infrastructure Facility,Telecommunication Services, Industrial Park or Power. | 10CCB | |
80-IC (7) | 18BBB | Special provision in respect of certain undertakings or enterprises in certain special category states. | 10CCB | |
80-IB (7B) | 18DB | Assessees claiming deduction in respect of business of owning and operating amultiplex theatre. | 10CCBA | |
80-IB (7B) | 18DC | Assessees claiming deduction in respect of business of owning and operating a convention centre. | 10CCBB | |
80IB(11B) | 18DD | Assessees claiming deduction in respect of operating and maintaining hospital in rural areas. | 10CCBC | |
80IB(11C) | 18DDA | Assessees claiming deduction in respect of operating and maintaining hospital located anywhere in India. | 10CCBD | |
80ID | 18DE | Assessees claiming deduction in respect of profits and gains form business of hotels and convention centres in specified area. | 10CCBBA | |
142(2A) | 14A | Special audit at the instance of the Assessing Officer. | 6B | |
10(23C) | 16CC | Any fund or trust etc. whose income before exemption u/s 10(23C)(iv)/(v)/(vi) exceeds maximum amount which is not chargeable to income tax. | 10BB | |
10A(5) | 16D | Assessee claiming deduction in respect of newly established undertakings in free trade zones EPZ, SEZ, STP, etc. | 56F | |
10B(5) | 16E | Assessee claiming deduction in respect of newly established EOUs | 56G | |
10BA | 16F | Assessee engaged in export of hand made articles or things made of wood as the main raw material | 56H | |
32(1)(iia) | 5A | Assessees claiming additional depreciation in respect of new machinery or plant installed after 31-3-2002 | 33AA | |
35AC | 11-O(2) | Expenditure on eligible projects or schemes | 58B | |
50B(3) | 6H | In case of slump sale, for computation of net Worth of the Undertaking/Division. | 3CEA | |
72(A(2)(iii) | 9C | Assessee being amalgamated company-regarding compliance with prescribed conditions. | 62 | |
80-IA(6) | 18BBE | 9C | Assessee claiming deduction in respect of profits of housing or other activity which is integral part of Highway project. | 10CCC |
80JJAA(2) | 19AB | Assessee claiming deduction in respect of employment of new workmen. | 10DA | |
80LA | 19AE | Income of off shore banking unit. | 10CCF | |
92E | 10E | Relating to international transactions and particulars thereof. | 3CEB | |
115JB | 40B | Company assessees to which provisions of section 115JB applies. | 29B | |
115R(3A) | 12B | Assessee being Unit Trust of India or any specified company which is liable to pay additional income-tax in respect of distributed income under section 115R. | 63 | |
115(3A) | 12B | Assessee being a Mutual Fund which is liable to pay additional income-tax in respect of distributed income under section115R | 63A | |
115U(2) | 12C | Assessee being a venture capital company and venture capital fund which make payment to any person on investments made by such person under section 115U. | 64 | |
115VW | 11T | Option for tonnage tax scheme by a tonnage tax co. | 66 |
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