FORM NO. 10CCF
[See rule 19AE]
Report under section 80LA(3) of the Income-tax Act, 1961

1. I/We________________________________________have examined the accounts and records of_________________________________________________(name
and address of the assessee with Permanent Account Number) relating to the
business of Offshore Banking Unit(s) owned by the assessee, which is/are situated in the Special Economic Zone_______________(name of the Special Economic Zone) carried on by the assessee during the year ended on 31st March________
2. I/We________________________________________certify that the deduction to be claimed by the assessee under sub-section (1) of section 80LA of the Income-tax Act, 1961, in respect of the assessment year_________is Rs____________, which has been determined on the basis of the income 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.
Date : _______________ Signed
Place :______________ Accountant
ANNEXURE A
1. Name of the assessee
2. Assessment year
3. Permanent Account Number
4. Name and address of the Offshore
Banking Unit(s) in any Special Economic
Zone, owned by the assessee—
(Please enclose a copy of the permission(s)
obtained under clause (a) of sub-section
(1) of section 23 of the Banking Regulation
Act, 1949.)
5. Gross income of the Offshore Banking
Unit from units in Special Economic Zone
or a developer of a Special Economic Zone
from eligible banking operations referred
to in sub-section (2) of section 80LA (in
Rs.)
Less :
6. Out of 4 above, gross income which is
not received in convertible foreign
exchange (in Rs.)
7. Gross eligible income (in Rs.)
Less :
8. Expenses attributable to the gross
eligible income (item 7) (in Rs.)
Income eligible for deduction under
section 80LA (8 - 9) (in Rs.)