FORM NO. 10CCC
[See rule 18BBE]
Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962
*I/We have obtained all the information and explanations, from **M/s. ………………………..……….
……………………………………………………………………………………………….. (name and ad-
dress of the assessee) relating to the housing or other activities which are integral part of a highway project
referred to in sub-section (7A) of section 80-IA, carried on by the assessee during the previous year ended
on …………………
2. *I/We certify that the deduction claimed by the assessee under section 80-IA of the Income- tax Act,
1961 in respect of the assessment year ………………. is Rs. ………………… which has been worked out in
accordance with the provisions contained in sub-rule (1) of rule 18BBE of the Income-tax Rules, 1962 read
with sub-section (7A) of section 80-IA of the Income-tax Act, 1961.
3. The details of the deduction are given in the Annexure to this Form. In my/our* opinion and to the best
of my/our* information and according to the explanations given to me/us* the particulars given in the
Annexure are true and correct.
Date: ………………..
…………………………
Signed
***Accountant
Notes:
1. *Delete whichever is not applicable.
2. **Here give name and address.
3. ***Where any of the matters stated in this report is answered in the negative or with a qualification, the
certificate shall state the reasons therefor.
ANNEXURE TO FORM 10CCC
Details of deductions claimed by assessee under section 80-IA(7A) of the Income-tax Act, 1961.
1. Name of the Assessee
2. Assessment year
3. Profits of the previous year ended …………….. derived from
business of housing or other activities which are integral
part of a highway project referred to in sub-section (7A) of
section 80-1A, computed in accordance with sub-rule (1)
of rule 18BBE
Rs. ………………..
4. Amount of profits out of (1) above, credited to reserve account
to be utilised for the purposes of highway project as laid down
in sub-section (7A) of section 80-IA
Rs. ………………..
5. Amount utilised during the previous year for highway project
and debited to the reserve account
Rs. ………………..
6. Balance amount in the reserve account
Rs. ………………..
7. Amount credited to reserve account which has not been utilised
for more than three years following the year in which such
amount was transferred to the Reserve Account
Rs. ………………..
8. Remarks
……………………..
Signed
Accountant