REPORT UNDER SECION 80HHC(4),80HHC(4A) OF THE INCOME-TAX ACT, 1961

FORM NO. 10CCAC

[See rule 18BBA(3)]

REPORT UNDER SECION *80HHC(4)/80HHC(4A) OF THE INCOME-TAX ACT, 1961

I/We* have examined the accounts and records of  __________________________________

[Name and address of the 

_____________________________________________relating to the business of export 

the assessee with permanent account number ]

out of India/Sale to a recognised Export House/Trading House in India, of goods and merchandise carried on by the assessee during the year ended on the 31st March ____________

I/ We*, certify that the deduction to be claimed by the assessee under sub-section (1) of section 80HHC of the Income-tax Act 1961, in respect of the assessment year _________________ is Rs. _________________ which has been determined on the basis of the sale proceeds received by the assessee in convertible foreign exchange. The said amount has been worked out on the basis of the details in Annexure A to this Form.

I/We*, certify that the deduction to be claimed by the assessee, as supporting manufacturer, under sub-section (1A) of section 80HHC of the Income-tax Act, 1961, in respect of the assessment year _______ is Rs. _________________, which has been determined on the basis of sales to Export House/Trading House under the proviso to sub-section (1) of section 80HHC of the Income-tax Act, 1961. The said amount has been worked out on the basis of the details in the Annexure B to this Form.

*I/We, therefore, certify that the total deduction to be claimed by the assessee under section 80HHC in respect of the assessment year _________________ is Rs. _____________

Date : ____________________ Signed

!Accountant

Notes :

1. *Delete whichever is not applicable.

2. !This report is to be given by

3. a Chartered Accountant within the meaning of the Chartered Accountants Act 1949, (38 of 1949);or 

4. any person, who in relation to any State is by virture of the provisions in sub-section (2) of section 226 of the         Companies Act, (1 of 1956), entitled to be appointed to act as an auditor of companies registered in the State.

1. Where any of the matter stated in this report is answered in the negative or with a qualification the report shall state the reason therefor.

ANNEXURE A

[See paragraph 2(a) of Form No. 10CCAC]

Details relating to the claim by the exporter for deduction

under section 80HHC of the Income-tax Act, 1961

Name of the assessee
Assessment year
Total turnover of the business
Total export turnover
Total Profits of business.
Export turnover in respect of trading goods
Direct cost of the trading goods exported
Indirect cost attributable to trading goods exported
Total of 7 + 8
Profits from export of trading goods (6 minus 9)
Adjusted total turnover (3 minus 6)

Adjusted export turnover (4 minus 6)
Adjusted profits of the business (5 minus 10)
Profits derived by the assessee from export of goods or        merchandise to which section 80HHC applies, computed        under sub-section (3) of section 80HHC.
Export turnover, deduction in respect of which will be        claimed by a supporting manufacturer in accordance with        proviso to sub-section (1) of section 80HHC.
Profits from export turnover mentioned in item 15 above       calculated in accordance with proviso to sub-section (1)        of  section 80HHC
Deduction under section 80HHC to which the assessee is        entitled (Item 14 minus Item 16).
Remarks, if any.

ANNEXURE B

[See paragraph 2(b) of Form No. 10CCAC]

Details relating to the claim of the supporting manufacturer

for deduction under section 80HHC of the Income-tax Act, 1961

SECTION A

Name of the assessee
Assessment year,
Total turnover of the business.
The amount of profit under the head “Profits and gains of         business or profession”
Total turnover in respect of sale of Export House/ Trading         House for which certificate is received from Export         House/Trading House.
Profit from the turnover mentioned in item 5        above,computed under sub-section (3A) of section 80HHC.
Remarks, if any

SECTION B

Details of sale to Export House/Trading House

SL No.	Name and address of the Export House/Trading House to whome goods or merchandise were sold	Sale Invoice No. and date	Sale price	Invoice No. and date by which Export House trading House has exported	Date of certificate issued by the Export House/Trading House under clause (b) of sub-section 4A of section  80HHC	Amount of disclaimer
1	2	3	4	5	6	7

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REPORT UNDER SECION 80HHC(4),80HHC(4A) OF THE INCOME-TAX ACT, 1961

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