Audit report

This query is : Resolved

PARDEEP KAPIL (Querist)
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05 December 2012 Dear Sir / Madam

Good Afternoon !

During an income tax scrutiny case of my client in SEZ zone, the assessing officer is asking for NCCB audit report for exemption u/s 80 I of income tax act. Kindly clarify the same and please send me a format.

Thanking you,

Pardeep Kapil
09350097157

CA. Subhash Dangi

CA. Subhash Dangi (Expert)
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05 December 2012 To claim exemption under section 80-I(7)/80-IA(7)/80-IB/80-IC, the assessee has to submit Audit report in Form No. 10CCB (Rule 18BBB)

It is not clear in your query whether the Audit report is in Form No. 10CCB or NCCB.

Refer the below link for From No.10CCB audit report format.

http://law.incometaxindia.gov.in/DITTaxmann/IncomeTaxRules/pdf/itr62Form10CCB.pdf