Section 80HHB(3)(i) in The Income Tax Act, 1961

[Cites 0, Cited by 2] [Section 80HHB(3)] [Section 80HHB] [Entire Act]

Union of India - Subsection

Section 80HHB(3)(i) in The Income Tax Act, 1961

(i)the assessee maintains separate accounts in respect of the profits and gains derived from the business of the execution of the foreign project, or, as the case may be, of the work forming part of the foreign project undertaken by him and, where the assessee is a person other than an Indian company or a co-operative society, such accounts have been audited by an accountant as defined in the Explanation below sub-section (2) of section 288 and the assessee furnishes, alongwith his return of income, the report of such audit in the prescribed form duly signed and verified by such accountant;]

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Union of India - Subsection

Section 80HHB(3)(i) in The Income Tax Act, 1961