Section

Rule

For Whom

In Form No.

10(23C)

16CC

Fund, trust, institutions, university, educational institution, hospital or medical institution.

10BB

12A(b)

17B

Public charitable or religious Trusts or Institutions whose income exceeds ` 180,000/- before exemption.

10B

33AB(2)

5AC

Assesses growing and manufacturing tea or coffee or rubber, claiming deduction in respect of special deposits made u/s. 33AB(1).

3AC

33ABA(2)

5AD

Assesses claiming deduction in respect of Deposits under Site Restoration Fund Account/Scheme.

3AD

35D(4)

6AB

Assesses other than Cos. or Co-op. Societies claiming amortisation of certain preliminary expenses.

3AE

35E(6)

–do–

Assesses other than Cos. or Co-op. Societies claiming deduction for expenditure on prospecting, etc. of certain minerals.

3AE

44AB

6G

Assesses carrying on business/profession whose Turnover/Gross Receipts exceeds ` 1 crore [` 25 lakhs for profession] or profit
& gains are deemed to be u/ss. 44AD/ 44AE/44AF and Assesseshas claimed lower profits than specified in those sections.

3CA, 3CB, 3CD

44DA

6GA

Special provisions for computing income by way of Royalties, etc. in case of Non-residents.

3CE

80-I(7)/80-IA/80-IB/

18BBB

Assesses having an industrial undertaking or business of hotel or an enterprise for Infrastructure Facility, Telecommunication Services,

10CCB

80-IC

Industrial Park or Power, etc. and special provision in respect of certain undertakings or enterprises in certain special category status.

80-ID(3)(iv)

18DE

Assesses claiming deduction in respect of profit & gains from business of hotels & convention centre in specified areas.

10CCBBA

80-IB(11B)

18DD

Assesses having an undertaking deriving profits from business of operating and maintaining a hospital in a rural area.

10CCBC

80-IB(7A) & (7B)

18DB/DC

Assesses claiming deduction in respect of business of owning and operating a multiplex theatre or a convention centre.

10CCBA/ 10CCBB

115VW(ii)

11T

Companies engaged in the business of operating qualifying ships and which have opted for Tonnage tax scheme.

66

142(2A)

14A

Special audit at the instance of the Assessing Officer.

6B