A person maintained a private hospital. assessee investment in fixed assetes i.e land and building, furniture, plant and machineary, other assets as on 31 st march as per books in hospital for the purposes submited to renewal pollution control board certification issued by C.A.
Query:
any format of certification and fees pay amount detailes.
For obtaining NOC from state pollution control board, A CA certificate is required to be provided for the undepreciated value of investment in fixed assets at the end of of last financial year. But there is no standard format for “CA’s certificate for undepreciated value of investment in fixed assets of the industry at the end of last financial year”.
The certificate may be prepared on letter head by providing the list of fixed assets. But standard procedure of guidance note on audit of fixed assets should be followed.
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CA fee for issuing certificate may vary from 5000 to 10000 depending on city type A, B & C.
The Committee for Members in Practice (CMP) of ICAI has recommended the fee separately for Class A, Class B and Class C cities.
Class A Cities are Delhi, Greater Mumbai, Kolkata, Chennai, Pune, Hyderabad, Bengaluru and Ahmedabad.
Class B Cities are Agra, Ajmer, Aligarh, Allahabad, Amravati, Amritsar, Asansol, Aurangabad, Bareilly, Belgaum, Bhavnagar, Bhiwandi, Bhopal, Bhubaneswar, Bikaner, Bokro Stell City, Chandigarh, Coimbatore, Cuttack, Dehradun, Dhanbad, Durgapur, Durg-Bhilai Nagar, Erode, Faridabad, Firozabad, Ghaziabad, Gorakhpur, Greater Visakhapatnam, Gulbarga, Guntur, Gurgaon, Guwahati, Gwalior, Hubli-Dharwad, Indore, Jabalpur, Jaipur, Jalandhar, Jammu, Jamnagar, Jamshedpur, Jhansi, Jodhpur, Kannur, Kanpur, Kochi, Kolhapur, Kollam, Kota, Kozhikode, Lucknow, Ludhiana, Madurai, Malappuram, Malegaon, Mangalore, Meerut, Moradabad, Mysore, Nagpur, Nansws-Waghala, Nashik, Nellore, Noida, Patna, Puducherry/ Pondicherry, Raipur, Rajkot, Ranchi, Rourkela, Saharanpur, Salem, Sangli, Siliguri, Solapur, Srinagar, Thiruvanathapuram, Thrissur, Tiruchirappalli, Tiruppur, Ujjain, Vadodara Surat, Varanasi, Vasai-Virar City, Vijayawada and Warangal.
Class C Cities are those cities which are not covered in the Class A and B above.