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