For claiming deduction under section 35(2AB), the assessee must have a certification by a chartered accountant on the R&D accounts separately. The accountant must also file form 3CLA in respect of such R&D account. My query is whether the accountant must file 3CLA individually for every R&D unit, or just one form for the assessee.
Urgently need clarity on this.
Form 3CLA
Ramakrishnan V (Chartered Accountant - Associated with Narayanan Chaudhuri & Associates) (31 Points)
28 November 2018
CAclubindia
