Form 3CLA

Ramakrishnan V (Chartered Accountant - Associated with N)   (31 Points)

28 November 2018  
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.