|
Section
|
Rule
|
For Whom
|
In Form No.
|
|
10(23C)
|
16CC
|
Fund, trust, institutions, university, educational institution, hospital or medical institution
|
10BB
|
|
12A(b)
|
17B
|
Public charitable or religious Trusts or Institutions whose income exceeds ₹ 250,000/- before exemption
|
10B
|
|
33AB(2)
|
5AC
|
Assessees growing and manufacturing tea or coffee or rubber, claiming deduction in respect of special deposits made u/s. 33AB(1)
|
3AC
|
|
33ABA(2)
|
5AD
|
Assessees claiming deduction in respect of Deposits under Site Restoration Fund Account/Scheme
|
3AD
|
|
35D(4)
|
6AB
|
Assessees other than Cos. or Co-op. Societies claiming amortisation of certain preliminary expenses
|
3AE
|
|
35E(6)
|
–do–
|
Assessees other than Cos. or Co-op. Societies claiming deduction for expenditure on prospecting, etc. of certain minerals
|
3AE
|
|
44AB
|
6G
|
Assessees carrying on business/profession whose Turnover/Gross Receipts exceeds ₹ 1 crore
[₹ 50 lakh for professional] or profit & gains are deemed to be u/ss. 44AD/44AE/44AF/44ADA and assessee has claimed lower profits than specified in those sections
|
3CA, 3CB, 3CD
|
|
44DA
|
6GA
|
Special provisions for computing income by way of Royalties, etc. in case of non-residents
|
3CE
|
|
80-I(7)/80-IA/80-IB
|
18BBB
|
Assessees having an industrial undertaking or business of hotel or an enterprise for Infrastructure Facility, Telecommunication Services
|
10CCB
|
|
80-IC
|
18BBB
|
Undertakings or enterprises in certain special category states
|
10CCB
|
|
80-ID(3)(iv)
|
18DE
|
Assessees claiming deduction in respect of profits & gains from business of hotels & convention centre in specified areas
|
10CCBBA
|
|
80-IB(11B)
|
18DD
|
Assessees having an undertaking deriving profits from business of operating and maintaining a hospital in a rural area
|
10CCBC
|
|
80-IB(7A) & (7B)
|
18DB/DC
|
Assessees claiming deduction in respect of business of owning and operating a multiplex theatre or a convention centre
|
10CCBA/ 10CCBB
|
|
115VW(ii)
|
11T
|
Companies engaged in the business of operating qualifying ships and which have opted for Tonnage tax scheme
|
66
|
|
142(2A)
|
14A
|
Special audit at the instance of the Assessing Officer
|
6B
|
|
13B
|
17CA
|
Audit Report of Electoral Trust
|
10BC
|
