Report from an accountant to be furnished under Section 45(2) relating to in-house scientific research and development facility
(b) The accounts have been *satisfactorily/not satisfactorily maintained.
(c) The expenditure certified is in *consonance/not in consonance with Department of Scientific and Industrial Research guidelines.
3. The details of expenditure as follows:
A. (i) Land (ii) Buildings | … … .. … … .. |
B. Capital Expenditure (other than land and building): (i) Equipment (ii) Others (a) ........... (b) ........... (c) ........... (iii) ........... Total | ……. ........... ........... ........... ........... ........... |
C. Revenue expenditure (i) expenditure directly related to research and development (a).............. (b).............. (c) .............. Total | ............ ............ ............ ............ |
reported for the tax year …… is *correct/incorrect to the best of *my/our knowledge and belief as per the result of the audit of the approved research and development facility carried out by me.
4. The research and development capital expenditure is reflected on page … .. and revenue expenditure on page … in the audited financial statement/annual report.
Place Signature of the Accountant**
Date
Name of the Accountant:
Member Registration Number:
Permanent Account Number: Unique Document Identification Number (UDIN), if any:
Name of the proprietorship/ firm:
Firm Registration Number:
* Delete whichever is not applicable.
** This report has to be given by an Accountant.
Notes:
1. Accountant means an accountant as defined in section 515(3)(b).
2. Amounts to be filled in ₹ unless otherwise provided.