CA Sandeep Kanoi

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Income Tax department has amended Rule 12 of Income Tax Rules vide Notification No. 28/2014, Dated- 30th day of May, 2014. Vide this amendment it is provided that  An assessee required to furnish a report of audit specified under section 10AA , section 44DA, section 50B or section 115VW of the Act, shall furnish the said report of audit  and the return of Income electronically for AY 2014-15 and onwards.

Form No. and Title of these Sections are as follows :-

Section Title Audit Form
Section 10AA Special provisions in respect of newly established Units in Special Economic Zones Form No. 56F
Section 44DA Special provision for computing income by way of royalties, etc., in case of non-residents Audit Report in  Form No. 3CE
Section 50B Special provision for computation of capital gains in case of slump sale Form No. 3CEA
Section 115VW Maintenance and audit of accounts of tonnage tax company Form No. 66

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Tags : CA Sandeep Kanoi (240) ITR (551)

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