Rule-18BB (of Income Tax Rules, 1962), Form of audit report for claiming deduction under section 80HHA (of Income Tax Act, 1961)
Rule-18BB (of Income Tax Rules, 1962), Form of audit report for claiming deduction under section 80HHA (of Income Tax Act, 1961)
This is a REDUNDANT RULE.
No deduction u/s
80HHA (of Income Tax Act, 1961) after AY
2000-01 &
onwards. (i.e., to
say 10 AY
beginning from 1
April 1990).
Form of audit report for claiming deduction under section 80HHA (of Income Tax Act, 1961).
The report of the audit of the accounts of an assessee, other than a company or a co-operative society, which is required to be furnished under sub-section (4) of section 80HHA (of Income Tax Act, 1961) shall be in Form No. 10CC.]
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