FORM NO. 3BA
See rule 6 ABB
Report under section 36(1)(xi) of the Income-tax Act, 1961
I / We have examined the accounts and records of M/s …………..……………………. (mention name and address
of the assessee with permanent account number) relating to the expenditure incurred by the assessee in
respect of non-Y2K compliant computer system during the previous year ended on ………………….….
2. I / We have obtained all the information and explanations which to the best of my / our knowledge and belief
were necessary for the purposes of ascertaining the amount of expenditure incurred by the assessee wholly and
exclusively in respect of non-Y2K complaint computer system, owned by the assessee and used for the
purposes of his business or profession, so as to make such computer system Y2K compliant computer system.
3. I/We certify that the deduction claimed by the assessee under clause (xi) of sub-section (1) of section 36 of
the Income -tax Act, 1961 in respect of the assessment year ……………….. is Rs…………………………. and
such deduction has been correctly claimed in accordance with the provisions of the said clause.
4. 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.
Place……………………………..
……………………………………………..
Signed
Date……………………………..
Accountant
ANNEXURE TO FORM NO. 3BA
Details relating to deductions claimed under section 36(1)(xi) of the Income -tax Act, 1961
1. Name and Address of the Assessee
………………………………………….
2. Nature of Business
…………………………………………
3. Permanent Account Number
…………………………………………
4. Details of existing non-Y2K compliant computer system owned by the
assessee :
Serial
( Rs. ) Nature of use
number Description and make
of the computer system Date of Purchase Cost of Purchase
1 2 3 4 5
Expenditure incurred during the previous year ended on ……………….. wholly and exclusively to
make the computer system mentioned at item 4 above Y2K compliant compute system:
5
Description
and make of
the computer
system
Total
expenditure
incurred
(Rs.)
Revenue
expenditure
(Rs.)
Capital
expenditure
(Rs.)
Name and address of the person to
whom the amount
is payable/paid in re spect of such
expenditure
Serial
number
1 2 3 4 5 6
Rs. ………………………
Deduction under section 36(1)(xi) to which the assessee is entitled.
6.
7. Remarks, if any
Place………………………..
……………………………………………
Signed
Accountant