FORM NO. 3BA

                                     See rule 6 ABB

         Report under section 36(1)(xi) of the Income-tax Act, 1961     

 I / We have examined the accounts and records of M/s …………..……………………. (mention  name and address

of  the  assessee  with  permanent  account  number)  relating  to the expenditure incurred by the assessee in

respect of non-Y2K compliant computer system during the previous year ended on ………………….…. 

2. I / We have obtained all the information and explanations which to the best of my / our knowledge and belief

were necessary for the purposes of ascertaining the amount of expenditure incurred by the assessee wholly and 

exclusively  in  respect of  non-Y2K  complaint computer system, owned by the assessee and used  for  the

purposes of  his business or profession, so as to make such computer system Y2K compliant computer system.

3.  I/We certify that the deduction claimed by the assessee under clause (xi) of sub-section (1) of section 36 of

the Income -tax Act, 1961 in respect of the assessment year ……………….. is  Rs…………………………. and

such deduction has been correctly claimed in accordance with the provisions of the said clause.

4. The details of the deduction are given in the Annexure to this Form.  In my/our  opinion and to the best of 

my / our  information  and  according  to  the  explanations  given to  me / us  the  particulars  given  in the

Annexure are true and correct.

Place……………………………..  

 ……………………………………………..

 Signed 

Date……………………………..  

  Accountant

                                                               ANNEXURE TO FORM NO. 3BA

              Details relating to deductions claimed under section 36(1)(xi) of the Income -tax Act, 1961

1.  Name and Address of the Assessee

 ………………………………………….

2.  Nature of Business

 …………………………………………

3.  Permanent Account Number

 …………………………………………

4.  Details of existing non-Y2K compliant computer system owned by the

assessee :

 Serial

( Rs. )  Nature of use

number   Description and make 

of the computer system  Date of Purchase  Cost of Purchase

1  2  3  4  5

Expenditure incurred during the previous year ended on ……………….. wholly and exclusively to

make the computer system mentioned at item 4 above Y2K compliant compute system:

5  

  Description 

and make of

the computer

system

 Total

expenditure

incurred

(Rs.)

 Revenue 

expenditure

(Rs.)

 Capital

expenditure

(Rs.)

 Name and address  of the person to

whom the amount 

 is payable/paid in  re spect of such

 expenditure 

 Serial

 number 

1  2  3  4  5  6

 Rs. ………………………

Deduction under section 36(1)(xi) to which the assessee is entitled.

6.  

7.  Remarks, if any

Place………………………..  

 ……………………………………………

                          Signed

                     Accountant