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1[64A. Form of certificate.---
The certificate to be furnished 2[under the first and second proviso] to section 82 of the
Ordinance shall be in the following form and shall be verified in the manner indicated therein:-
Form of certificate under the proviso to section 82 of the Income Tax Ordinance, 1984
(XXXVI of 1984)
We................................................... ..have examined the books of accounts
(name of the chartered accountant)
of................................................. ..with reference to relevant records and documents
(Name of the company)
and are enclosing herewith a statement showing the computation of the total income of the
said................................ ..(name of the company ) in respect of the assessment
year..................... .corresponding to the income year ending on ... .
We...................................................... ...certify that the total income shown
(name of the chartered accountant)
in the statement has been determined in accordance with the provisions laid down in the Ordinance after necessary adjustments for expenses and depreciation 3[which are allowable under the provisions of the said Ordinance and provisions of International Accounting Standards, as adopted by The Institute of Chartered Accountants of Bangladesh].
In our opinion based on information and documents examined by us, the enclosed statement reflects the total income of the said company for the aforementioned income year.
Enclosure: The statement showing computation of total income.
Signature of the
Chartered Accountant.
Date... ..
.. (Seal) Name and address of the
Chartered Accountant..
----------------------------------------------------
1.Ins by S.R.O.No 272-L/90,dt.16-07-1990
2.Ins. by S.R.O.No 203-L/91,dt.01-07-1991
3.Subs by S.R.O.No 200-L/2000,dt.03-07-2000
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