FORM NO. 56F
(See rule 16D)
Report under section IOA 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 their undertaking
named engaged in the export of articles or things or computer software during the year ended on
the 31 st March………………………
2. 1/We certify that the undertaking is located
at……………………………………………………………………………………………….. (exact location of the
undertaking) registered under……………………………………………………………………..free trade
zone/export processing zone/ electronic ……………………………….(name of the
FTZ/EPZ/EHTP/STP/SEZ) hardware technology park/ software technology park/ special
economic zone and that the deduction to be claimed by the assessee under section 10A o fthe
Income-tax Act, 1961, in respect of the assessment year………………. is Rs………………., which has
been determined on the basis of the details in Annexure A to this Form.
3. I/We certify that I/we have collected all the relevant information necessary for computing the
deduction allowable under this section and have verified the same with reference to the accounts
and records of the assessee.
4. In my/our opinion and to the best of my/our knowledge and according to the explanations given
to me/us, the particulars given in the Annexure A are true and correct.
Date …………………………
Signed Accountant …………………………………..
ANNEXURE A
( See Paragraph 2 of Form 56F]
Details relating to the claim by the exporter for deduction under
section 10A of the Income-tax Act, 1961
1. Name of the assessee ……………………………………………
2. Assessment year ……………………………………………
3. Name of the undertaking ……………………………………………
4. Location and address of the undertaking ……………………………………………
5. Nature of business of the undertaking ……………………………………………
6. Date of initial registration in FTZ/EPZ/SEZ ….………………………..…………
7. Date of commencement of manufacture or production …….………………………………….
8. Number of the consecutive year for which the deduction is claimed …………………………
9. Total turnover of the business …. ……….………………………….
10. Total turnover of the undertaking .…………………….……………….
11. Total profits derived by the business .…………………………….……….
12. Total profits derived by the undertaking ………………………………………….
13. Total export turnover ..………….………………………….
14. Export proceeds received in convertible foreign exchange of the undertaking in respect of
a. articles or things, or ……………………………………….
b. computer software ………………..…………………….
15. Sale proceeds of the undertaking in respect of
a. articles or things, or ……………………………………….
b. computer software ……………………………………….
16. Please specify
whether the fill consideration in convertible foreign exchange for
exports made by the undertaking was brought into India within a
period of six months from the end of the previous year .
(i)
Yes/No
(ii) If not, whether it was brought into India within such further period in
the previous year as allowed by the Competent Authority . Yes/No
Specify the amount and the relevant previous year in case such
amount is brought into India in convertible foreign exchange beyond
the period of six months from the end of relevant previous year and
with the approval of the Competent Authority, where such amount
relates to any other previous year. Also state the name of the
authority and the period up to which the approval was accorded
(iii)
……………………..
Amount of sale proceeds, if any, that are credited to a separate
account maintained by the assessee with any bank outside India
and the reference number of Reserve Bank of India according
permission for the same
(iv)
……………………
17. Amount of deduction under section 10A to which the assessee is
…………………
entitled with the working sheet
18. Qualifications, if any, on the above.
…………………