FORM NO.10CCAI 
  [See rule 18BBA(9)]   
Report under section 80HHF(4) of the Income-tax Act, 1961 
      
1.  I/We have examined the accounts and records of 
..................................................……………................................................................................................ 
........................................................  (mention  name , address  and  Permanent  A ccount   Number of  the 
assessee, being an Indian company) engaged  in  the  business  of  export  or transfer  by  any means out 
of  India  of    film software /  television software / music software / television  news software , including 
telecast rights (hereafter  referred  to  as  software  or  software  rights ) during  the  year  ended  on 31st 
day  of  March ......................... 
   
2.  I / We certify that the business of the assessee in respect of software or software rights is not prohibited 
by any law for the time being  in force as mentioned in sub-section (6) of section 80HHF. 
   
3.  I/We certify that the deduction to be claimed by the assessee under sub-section (1) of section 80HHF of 
the Income-tax Act, 1961, in respect of the assessment year  ..................  is Rs. ................ which has 
been determined on the basis of the consideration/ sale proceeds in respect of software or software 
rights received by the assessee in convertible foreign exchange. The said amount has been worked out 
o n the basis of the details given in Annexure to this Form.  
   
4.  I/We, therefore, certify that the total deduction to be claimed by the assessee under section 80HHF in 
respect of the assessment year ................................. is Rs. .................................. 
   
5.  In   my/our opinion and to the best of  my/our information and according to the information given to  
me/us and on the basis of the relevant records made available to me/us the particulars given above and 
in the Annexure to the Fo rm are true and correct. 

  
Date ............................   
  
 ................................................ 

 Sign 

Accountant 

                 

 

 

                  ANNEXURE 
  (See paragraph 3 of Form No.10CCAI)   

  
Details relating to claim of the assessee, being an Indian company, engaged in export or transfer by 
any means out of  India of software or software rights for deduction under section 80HHF of the 
Income-tax Act, 1961 

1.  Name of the assessee-company 
 ....................................... 
2.  Assessment year 
 ....................................... 
3.  Export turnover relating to :- 
  
 ....................................... 
  (i)  Export of film software 
 ....................................... 
  (ii)  Export of music software 
 ....................................... 
  (iii)  Export of television news software 
 ....................................... 
  (iv)  Export of television software 
 ....................................... 
  (v)  Export of telecast rights 
 ....................................... 
  Total export turnover 
4.  Total turnover of the business of the assessee 
 ....................................... 
5.  Total profits of the business of the assessee 
 ....................................... 
6.  Profits derived fro m the business referred to in sub -section (1) of 
  
section 80HHF computed under sub-section (3) of the said section [3/4  
x 5] 
7.  Deduction under section 80HHF to which the assessee is entitled  ....................................... 
 Yes / No. 
8.  (i)  Whether the full consideration in convertible foreign exchange 
was brought into India within a period of six months from the end 
of the previous year 
  (ii)  If not, whether it was brought into India within such further period 
in the previous  year as allowed by the Competent Authority  Yes / No. 

 

  (iii)  Specify the amount and the relevant previous year in case such 
amount is brought into India in convertible foreign exchange 
beyond the period of six months from the end of relevant previous 
year and with the approval of the Competent Authority ,where 
such amount relates to any other previous year. Also state the 
name of the authority and the period upto which the approval was 
accorded  
        .......................................