Rule 5A Report by accountant claiming deduction under section 32(1)(iia): Rule 5A of Income Tax Rules 1962

Form of Report under Section 32(1)(iia) of Income Tax Act by Accountant

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.

Rule 1 of Income Tax Rule 1962 - Short Title and Commencement

Rule 2 of Income Tax Rule 1962 - Definitions of Income Tax Rules

Rule 2A Limits for the Purposes of Salary income Income Tax Rules 1962

Rule 2B Conditions for the purposes of Section 10(5) of Income Tax Act in respect of value of travel concession or allowance received or due to employee from employer

Rule 2BA Guidelines for the purposes of Section 10(10C) of Income Tax Act in respect of amount received by employee from employer: Rule 2BA of Income Tax Rules 1962

Rule 2BB Prescribed Allowances for the purpose of Section 10(14) of Income Tax Act : Rule 2BB of Income Tax Rules 1962

Rule 2BBA Conditions and Circumstances for the purposes of Section 10(19) of Income Tax Act : Rule 2BBA of Income Tax Rules 1962

Rule 2BC Amount of annual receipt for the purpose of Section 10(23)(iiiad) and (iiiae) of Income Tax Act : Rule 2BC of Income Tax Rules 1962

Rule 2C Defines guidelines for approval under section 10(23)(iv) and (v) of Income Tax Act : Rule 2C of Income Tax Rules 1962

Rule 2CA Guidelines for approval under section 10(23C)(vi) and (via) of Income Tax Act : Rule 2CA of Income Tax Rules 1962

Rule 2D Guidelines for approval under section 10(23F) of Income Tax Act : Rule 2D of Income Tax Rules 1962

Rule 2DA Guidelines for approval under section 10(23FA) of Income Tax Act : Rule 2DA of Income Tax Rules 1962