Form of Report under Section 32(1)(iia) of Income Tax Act by
Rule 5A of Income Tax Rules 1962 defines format of report by accountant under section 32(1)(iia) of Income Tax Act.
Provisions in Income Tax Rules 1962 related to Rule 5A is as under:
Form of report by an accountant for claiming deduction under section 32(1)(iia)
5A. The report from an accountant which is required to be furnished by the assessee under the third proviso to clause (iia) of sub-section (1) of section 32 shall be in Form No. 3AA.