FORM NO. 10CCAG
[See rule 18BBA(8)]
Certificate to be issued by exporting company to the supporting software developer for the purposes of
clause (ii) of sub-section (4A) of section 80HHE
This to certify that we …………………………………….…………………………………….…………
(name and address of the exporting company with Permanent Account Number)
have during the previous year relevant to the assessment year …………………. exported out of India/
transmitted from India to a place outside India by ………….………………… software developed and sold
to us by M/s …………………………………….………………………………………………………………………
(name and address of supporting software developer with Permanent Account Number)
Necessary particulars are given as hereunder:
Particulars relating to software exporting company Particulars relating to supporting
software developer
Sl. Mode of Destination Nature of Amount Mode of Nature of Amount of
No. transmission (specify the software of export transfer to software purchase in
(identifying DNS No. (specify turnover the (specify the rupees
DNS No. E-mail the in rupees exporting contract
E-mail address, etc.) contract company if any)
address, etc.) if any)
1 2 3 4 5 6 7 8
That out of total export turnover referred in col. 5 above amounting to Rs……………. We confirm that
we have not claimed deductions under sub-section(1) of section 80HHE of the Income-tax Act, 1961, in
respect of export turnover of Rs. ……………….
………………………………………………….
Signature with name of the principal officer
of the exporting company
Verification I
I, …………………………………………. Principal officer of M/s ……………………………………..
(Name and address of the exporting company)
do hereby declare that what is stated above is true and correct.
……………………………………………..
Place ……………………
(Signature of the principal officer
Date : ……………………
of the exporting company)
Verification II
I/We* have examined the accounts and records of …………………………………….………………
…………………………………….…………………………………….…………………………………….
(Name and address of the exporting company)
relating to the business of export out of India of computer software carried on by it during the previous
year relevant to the assessment year ………………
In my/our opinion and to the best of my/our information and according to the explanation given to me/us,
the particulars given above are true and correct.
…………………………………….
Signature with date
**Accountant
Notes:
1. *Delete whichever is not applicable.
2. ** Verification II is to be made 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 qualification, the
report shall state the reasons therefor.