FORM NO. 10CCBB
(See Rule 18DC)
Audit report under section 80-IB(7B)/(14)
1. Name of the assessee :
2. PAN :
3. Status :
4. Share in the ownership of the convention centre
(a) Fully owned by assessee Yes No
(b) Partly owned by assessee Yes No
(c) If yes, please specify the percentage of ownership :
5. Name and address of the convention centre :
6. Date of commencement of operation by the convention
centre:
7. Initial assessment year :
8. Approval from the town planning authority or municipal
corporation under the town planning or municipal
corporation regulation (attach copy of approval):
Approval Issuing authority Approval date
and number
(a) Permission for construction of
the convention centre
(b) Completion certificate or
occupation certificate
9. Technical details of convention centre :
(i) Town size population (as per 2001 census) :
(ii) Total covered plinth area (in sq.metres) :
(iii) Number of conference or seminar halls :
(iv) Seating capacity of the convention centre :
(v) Number of auditoriums :
(vi) Number of exhibition halls :
(vii) Technical specification of convention centre :
(a) Whether the conference or seminar halls, auditorium and
exhibition hall have modern public address system
Yes No
(b) Whether conference or seminar halls, auditorium and
exhibition hall have slide and power point projection system
Yes No
(c) Whether conference or seminar halls, auditorium and
exhibition hall have LCD Projector/Video screening facility
Yes No
(d) Whether the convention centre has a documentation
centre
Yes No
(e) Whether the documentation centre has computers,
printers, fax, e-mail, photocopier and scanner along with
trained operators to handle these equipments
Yes No
(f) Whether the conference or seminar halls, exhibition hall,
auditorium and documentation centre are air-conditioned
Yes No
(g) Whether the convention centre has adequate parking and
other public conveniences as per local building regulations
Yes No
(h) Whether the convention centre fulfils the local building
regulations in respect of fire and safety
Yes No
(i) Whether the convention centre has amphi-theatre Yes No
(j) Whether the convention centre has landscaped
(i) open space Yes No
(ii) if yes, please specify the purpose for which the same is
used
(k) Whether the convention centre has
(i) Kitchen facility or restaurant Yes No
(ii) Whether the same is used only to support events in the
convention centre
Yes No
10. Details relating to computation of deduction :
(i) Number of conferences or seminars held
(ii) Receipts from convention centre
(iii) Other receipts
(iv) Profit derived from the business of building-owningoperating
of convention centres : (amount in rupees)
(v) Deduction under section 80-IB (7B) (amount in rupees)
Declaration
I/We have examined the balance sheet of the above convention centre styled________________and belonging to the
assessee M/s.___________________________________(Permanent Account No._________________) as
at_______________________________and the profit and loss account of the said convention centre for the year ended on that date which are in agreement with the books of account maintained at the head office at_______________and branches at______________________
I/We have obtained all the information and explanations which to the best of my/our knowledge and belief were necessary for the purposes of the audit. In my/our opinion, proper books of account have been kept by the head office and the branches of the convention centre aforesaid visited by me/us so far as appears from my/our examination of
books, and proper returns adequate for the purposes of audit have been received from branches not visited by me/us, subject to the comments given below:
In my/our opinion, the convention centre satisfies the conditions stipulated in section 80-IB and the amount of deduction claimed under this section is as per the provisions of the Income-tax Act, and In my/our opinion and to the best of my/our information and according to explanations given to me/us, the said
accounts give a true and fair view-
(i) in the case of the balance sheet, of the state of affairs of the above named convention centre as at_______________,
and
(ii) in the case of the profit and loss account, or the profit or loss of the convention centre for the accounting year ending
on_________________
Place _____________
Date ______________
Signed
Accountant