Rule-5A, Form of report by an accountant for claiming deduction under section 32(1)(iia) (IT Rules, 1962)
Rule-5A, Form of report by an accountant for claiming deduction under section 32(1)(iia) (IT Rules, 1962)
This is a REDUNDANT RULE.
Not applicable in
respect of Plant &
Machinery
acquired on or
after 01st day of
April 2002.
Original provision
in the Act has been
substituted by
Finance Act, 2005
w.e.f. 1-4-2006.
[Form of report by an accountant for claiming deduction under section 32(1)(iia).
The report from an accountant which is required to be furnished by the assessee under the third proviso to clause (iia) of sub-section (1) of section 32 shall be in Form No. 3AA.]
