Form No. 58B Certificate Of Expenditure Incurred Directly By A Company In Respect Of Eligible Projects Or Schemes Notified Under Section 35Ac

This document is a format for certificate of expenditure incurred by an assessee in way of payment of any sum to any eligible scheme or project by public sector company or a local authority or by an association approved by national committee. The above certificate is essential according to Section 35AC (2) to claim under deduction which shall also be supported with return of income. This certificate shall be signed by Chartered Accountant and Auditor of the company. The certificate shall specifically mention the amount incurred by assessee in figure and in words and even the time period of the expenditure incurred in the scheme or project.

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