Report under section 80LA(3) of the Income-tax Act, 1961 : “Amendment to the Income-tax Rules, 1962 by the Central Board of Direct Taxes”

ANNEXURE A

1. Name of the assessee

2. Assessment year

3. Permanent account number and Aadhaar number (If
applicable)

4. Name and address of the (Tick as applicable)

(a) Offshore Banking Unit(s) in any Special Economic Zone,
or

(b) the Unit of an International Financial Services
Centre, 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 or the International
Financial Services Centres Authority Act, 2019 (50 of
2019)

5. First assessment year of claim of deduction under
sub-section(1) or sub-section (1A) of section 80LA by the
assessee

6. Gross income of the units referred to in sub-section (2)
of section 80LA (in Rs.)

Less :

7. Out of 6 above, gross income which is not received in
convertible foreign exchange (in Rs.)

8. Gross eligible income (in Rs.)

Less :

9. Expenses attributable to the gross eligible income (item
8) (in Rs.)

10. Income eligible for deduction under section 80LA
(8-9) (in Rs.)”;