FORM NO.10CCAH 
  [See rule 18BBA(1B)]   

  
Certificate under clause (ia) of sub-section (3) of section 80HHB of the Income-tax Act, 1961 

1.  I / We have examined the balance sheet of  the business of  the  execution  of  ...................................... 
in  …………………………....................…………...  ( name of the country ) carried on by   Shri / M/s 
......................................................................... (mention name, address and permanent account number 
of the assessee) as at …........................................... and the profit and loss account of the said business 
for the year ended on that date. 
   
2.   I / We have obtained all the information and explanations which to the best of   my / our knowledge 
and belief were necessary for the puposes of ascertaining the profits of the said assessee derived from 
execution of foreign project, receipts of which were received by the assessee in convertible foreign 
exchange. 
   
3.   I/We also certify that the amounts credited to the Foreign Projects Reserve Account, from the year 
................... to the year ....................  have been utilised for the purposes of business other than for 
distribution by way of dividend or profits. 
   
4.  I/We certify that the deduction to be claimed by the assessee under section 80HHB of the Income -tax 
Act, 1961 in respect of the assessment year .....................  is Rs. .................................. which has been 
worked out on the basis of the details given in the Annexure to this Form. 
   
5.  In my/our  opinion and to the best of my/our  information and according to the explanations given to 
me/us  the particulars given in  the Annexure to this Form are true and correct. 

  

Date 
..............................................   
 .................................................................... 
 Sign 

Place 
..........................................   
 Accountant 

 ANNEXURE 

(See paragraph 3 of Form No.10CCAH) 

  

 Rs. ............................. 
1.  Profits derived from eligible foreign project computed as per sub-
section (3) of section 80HHB 
2.  The amount equivalent to fifty per cent of item 1 above 
 Rs. ............................. 
3.  Foreign Exchange brought into India by the assessee in accordance with 
  
the provision of  
 Rs. ............................. 
  clause (iii) of sub-section (3) of section 80HHB 
4.  The amount credited to Foreign Project Reserve Account as per clause 
  
(ii)  of sub-section (3) of  
 Rs. ............................. 
  section 80HHB 
5.  Deduction under section 80HHB to which the assessee is entitled   Rs. ............................. 
6.  Details of "Foreign Project Reserve Account" showing compliance of 
  
clause (ii) of sub-section(3) and sub -section (4) of section 80HHB 

  
Amount credited  Amount utilized as per sub-section 
(3)(iii) of section 80HHB   Amount liable to be added back 
under sub -section (4) of section 
80HHB 
Assessment 
Year  Amount (Rs.)  Assessment Year  Amount (Rs.)  Assessment Year  Amount (Rs.) 
1                
2                
3                
4                
5                
6                

  
Date................................. 
   .................................................. 
 Sign 

Place...............................