FORM NO. 10CCAF
[See rule 18BBA(7)1
Report under section 80HHE (4)/ 80HHE(4A) of the Income-tax Act, 1961
1. I/We have examined the accounts and records of ………………………………………………………………
[name and address of the assessee with permanent account number]
relating to the business of export out of India of computer software or its transmission from India to a place
outside India/providing technical service outside India in connection with the development or production of
computer software during the year ended on 31s t day of March ………………….
2. (a) I/We certify that the deduction to be claimed by assessee under sub-section (1) of section 80HHE
of the Income-tax Act, 1961, in respect of the assessment year…………………… is Rs…………………..which has
been determined on the basis of the consideration in respect of computer software received by the assessee
in convertible foreign exchange. The said amount has been worked out on the basis of the details given in
Annexure A to this Form.
(b) I/We certify that the deduction to be claimed by the assessee, as supporting software developer, under
sub-section (1A) of section 80HHE of the Income-tax Act, 1961, in respect of the assessment
year…………………is Rs……………….. which has been determined on the basis of sales to exporting companies
made during the year, in respect of which a certificate has been issued by the exporting company under the
proviso to sub-section(l) of section 80HHE of the Income-tax Act, 1961. The said amount has been worked
out on the basis of the details in the Annexure B to this form.
3. I/We, therefore, certify that the total deduction to be claimed by the assessee under section 80HHE in
respect of the assessment year…………………is Rs………………..
In my/our opinion and to the best of my/our information and according to the information given to me/us,
the particulars given above are true and correct.
Date :……………………
…………………………….
Signed
Accountant
Notes:
1. Delete whichever is not applicable.
2. This report is to be given by-
(i) a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949(32 of
1949); or
(ii) any person who in relation to any State is by virtue of the provisions in sub-section (2)
of section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act
as auditor of companies registered in that State.
3. Where any of the matter stated in this report is answered in the negative or with a qualifica-
tion, the report shall state the reasons therefor.
ANNEXURE A
(See paragraph 2(a) of Form No. 10CCAF)
Details relating to the claim by the exporter of computer software for deduction
under section 80HHE of the Income-tax Act, 1961
1. Name of the assessee
2. Assessment year
3. Export turnover relating to-
(i) export of computer software or its transmission to a place
outside India:
(ii) providing technical services outside India in connection
with the development of production of computer soft-
ware;
(iii) total export-turnover.
4. Total turnover of the business of the assessee.
5. Total profits of the business of the assessee.
6. Profits derived from the business referred to in sub-sec-
tion (1) of section 80HHE computed under sub-section
(3) of the said section (3 – 4 x 5)
7. Export turnover, deduction in respect of which will be
claimed by a supporting software developer in accordance
with proviso to sub-section (1) of section 80HHE.
8. Profit from the export turnover mentioned in item 7 above,
calculated in accordance with the proviso to sub-section
(1) of section 80HHE.
9. Deduction under section 80HHE to which the assessee is
entitled (item No. 6 minus item No. 8).
10. Remarks.
ANNEXURE B
(See paragraph 2(b) of Form No. 10CCAF)
Details relating to the claim by the supporting software developer for deduction
under section 80HHE of the Income-tax Act, 1961
Section A
1. Name of the assessee
2. Assessment year
3. Total turnover of the business
4. The amount of profit under the head “Profits and gains of busi-
ness or profession”
5. Total turnover in respect of sale of exporting company for
which certificate is received from exporting company
6. Profit from the turnover mentioned in item 5 above, computed
under sub-section (3A) of section 80HHE.
7. Remarks.
Section B
Details of sale to exporting company
Sl. Name and Mode of Sale Mode of export Date of certi- Amount of
No. address of the transfer to price of the export- ficate issued by disclaimer
exporting the exporting ing company the exporting
company to company (identifying company under
whom the along with DNS No. clause (ii) of sub-
software date E-Mail section (4A) of
were sold
Address, etc.) section 80HHE
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