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This document is an audit report template for companies operating qualifying ships under the tonnage tax scheme as per the Income-tax Act, 1961. It contains details for financial reporting, including
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What is FORM NO. 66?
FORM NO. 66 is a compliance certificate related to the income tax provisions in India, specifically for companies opting for a lower tax rate under the Income Tax Act.
Who is required to file FORM NO. 66?
Companies that are eligible to opt for the lower tax rate under Section 115BA of the Income Tax Act must file FORM NO. 66.
How to fill out FORM NO. 66?
FORM NO. 66 must be filled out by providing details of the company's compliance with various tax provisions and confirming eligibility for the lower tax rate, along with required financial details.
What is the purpose of FORM NO. 66?
The purpose of FORM NO. 66 is to confirm the compliance of a company with the conditions laid down in the Income Tax Act for availing the concessional tax rate.
What information must be reported on FORM NO. 66?
FORM NO. 66 requires reporting of various compliance details, declaration of income type, tax payments, and financial statements of the company to verify eligibility for the lower tax rate.
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