Direct & Indirect Taxes, Tax Ready Reckoner, Tax Management, Tax Act. & Rules, Tax Planning & Tax Savings.

Direct & Indirect Taxes, Tax Ready Reckoner, Tax Management, Tax Act. & Rules, Tax Planning & Tax Savings.

Prescribed Reports / Certificates from a Chartered Accountant U/s 288(2)

Prescribed Reports / Certificates from a Chartered Accountant  U/s 288(2)
Prescribed Reports / Certificates from a Chartered Accountant U/s 288(2)

Under the Explanation to section 288(2), an “Chartered Accountant” means a chartered accountant within the meaning of the Chartered Accountants Act, 1949, and includes in relation to any State, any person who by virtue of the provisions of section 226(2) of the Companies Act is entitled to be appointed to act as an auditor of companies registered in that State.

Relevant
rule of IT
Rules
Relevant
section of IT
Act
Prescribed Audit Report / Report of Chartered Accountant Relevant
Form No.
6H 50B Report and certificate in the case of slump sale certifying the computation of net worth of the undertaking 3CEA
9C 72A(2) Certificate showing particulars of production during which the prescribed level of production is achieved 62
10E 92E Report of an Chartered Accountant relating to international transactions 3CEB
10V 9A Report from an Chartered Accountant to be furnished for purpose of section 9A relating to arm’s length price in respect of the remuneration paid by an eligible investment fund to the fund manager 3CEJ
16D 10A(5) Report of an Chartered Accountant in case of FTZ/EPZ/EHTP/STP/SEZ Units 56F
16E 10B(5) Report of an Chartered Accountant of EOU Units 56G
16F 10BA Report of an Chartered Accountant in case of export of hand made articles 56H
11-O(2) 35AC Certificate of direct expenditure incurred on eligible projects and schemes 58B
12B 115R(3A) Certificate by an Chartered Accountant in respect of income distributed by a mutual fund 63A
12C 115U(2) Certificate by an Chartered Accountant in respect of income distributed on Venture Capital Company/Fund 64
18BBE(3) 80-IA(6) Certificate specifying the amount credited to the reserve account and the amount utilised during the previous year for the highway project 10CCC
19AE 80LA(3) Report under section 80LA(3) relating to offshore banking units, etc. 10CCF
19AB 80JJAA Report under section 80JJAA in case of employment of new workmen 10DA
20 88(2)(xvi) Certificate specifying the amount invested by public company in infrastructure facility each year from the date of approval of the Board.
20A 88(2)(xvii) Certificate specifying the amount invested by Mutual Fund in “eligible issue of capital” of any company each year from the date of approval of the Board.
31ACB 201 Form for furnishing Chartered Accountant certificate under the first proviso to sub-section (1)of section 201 of the Income-tax Act, 1961 26A
37BB 195(6) Certificate of an Chartered Accountant for remittance to a non resident or a foreign company 15CB
37J 206C Form for furnishing Chartered Accountant certificate under the first proviso to sub-section (6A) of section 206C of the Income-tax Act, 1961 27BA
40B 115JB(4) Report of an Chartered Accountant for computing the book profits of the company 29B
40BA 115JC(3) Report of an Chartered Accountant 29C
114DA 285 Annual statement under section 285 49C
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