Rule-18BBA (of Income Tax Rules, 1962), Form of reports for claiming deduction under section 80HHB (of Income Tax Act, 1961) or under section 80HHC (of Income Tax Act, 1961) or under section 80HHD (of Income Tax Act, 1961) and prescribed authority under section 80HHD (of Income Tax Act, 1961)

Rule-18BBA (of Income Tax Rules, 1962), Form of reports for claiming deduction under section 80HHB (of Income Tax Act, 1961) or under section 80HHC (of Income Tax Act, 1961) or under section 80HHD (of Income Tax Act, 1961) and prescribed authority under section 80HHD (of Income Tax Act, 1961)

Income Tax

This is a REDUNDANT RULE. No deduction u/s 80HHB (of Income Tax Act, 1961) or 80HHC (of Income Tax Act, 1961) or 80HHD (of Income Tax Act, 1961) is allowable after AY 2005-06 & onwards. See subsection (1) of sections 80HHB, 80HHC and 80HHD.

[Form of reports for claiming deduction under section 80HHB (of Income Tax Act, 1961) or under section 80HHC (of Income Tax Act, 1961) or under section 80HHD (of Income Tax Act, 1961) and prescribed authority under section 80HHD (of Income Tax Act, 1961).]


(1) 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 clause (i) of sub-section (3) of section 80HHB (of Income Tax Act, 1961) shall be in Form No. 10CCA.


[(1A)

The report of the audit of the accounts of an assessee which is required to be furnished under clause (i) of sub-section (2) of section 80HHBA (of Income Tax Act, 1961) shall be in Form No. 10CCAA.]


[(1B) REDUNDANT: No deduction u/s 80HHB (of Income Tax Act, 1961) is allowable after AY 2005-06 & onwards. See subsection (1) of sections 80HHB. 

The certificate from an accountant which is required to be furnished by the assessee under clause (ia) of sub-section (3) of section 80HHB (of Income Tax Act, 1961) shall be in Form No. 10CCAH.]


[(2) REDUNDANT: No deduction u/s 80HHC (of Income Tax Act, 1961) is allowable after AY 2005-06 & onwards. See subsection (1) of sections 80HHC. 


The certificate from the Export House or Trading House which is required to be furnished by the supporting manufacturer under clause (b) of sub-section (4A) of section 80HHC (of Income Tax Act, 1961) shall be in Form No. 10CCAB.]


[(2A) REDUNDANT:No deduction u/s 80HHC (of Income Tax Act, 1961) is allowable after AY 2005-06 & onwards. See subsection (1) of sections 80HHC.

The certificate from the undertaking in the Special Economic Zone which is required to be furnished under proviso to sub-section (4) of section 80HHC (of Income Tax Act, 1961) by an undertaking referred to in sub-section (4C) of that section shall be in Form No. 10CCABA.]


(3) REDUNDANT: No deduction u/s 80HHC (of Income Tax Act, 1961) is allowable after AY 2005-06 & onwards. See subsection (1) of sections 80HHC.

The report of an accountant which is required to be furnished by the assessee under sub-section (4) or clause (a) of sub-section (4A) of section 80HHC (of Income Tax Act, 1961) shall be in Form No. 10CCAC.]


[(4) REDUNDANT: No deduction u/s 80HHD (of Income Tax Act, 1961) is allowable after AY 2005-06 & onwards. See subsection (1) of sections 80HHD.


The report of the accountant which is required to be furnished by the assessee under sub-section (6) of section 80HHD (of Income Tax Act, 1961) shall be in Form No. 10CCAD.]


[(5) For the purposes of section 80HHD (of Income Tax Act, 1961), the "prescribed authority" shall be the Director General in the Directorate General of Tourism, Government of India.]


[(6) REDUNDANT: No deduction u/s 80HHD (of Income Tax Act, 1961) is allowable after AY 2005-06 & onwards. See subsection (1) of sections 80HHD.


The certificate from a person making payment to an assessee, engaged in the business of a hotel or of a tour operator or of a travel agent which is required to be furnished under sub-section (2A) of section 80HHD (of Income Tax Act, 1961) shall be in Form No. 10CCAE.]


[(7) REDUNDANT:No deduction u/s 80HHE (of Income Tax Act, 1961) is allowable after AY 2005-06 & onwards. See subsection (1B) of section 80HHE (of Income Tax Act, 1961). 


The report of an accountant which is required to be furnished by the assessee under sub-section (4) [or clause (i) of sub-section (4A)] of section 80HHE (of Income Tax Act, 1961) shall be in Form No. 10CCAF.]


[(8) REDUNDANT: No deduction u/s 80HHE (of Income Tax Act, 1961) is allowable after AY 2005-06 & onwards. See subsection (1B) of section 80HHE (of Income Tax Act, 1961).


The certificate from the exporting company which is required to be furnished by the supporting software developer under clause (ii) of sub-section (4A) of section 80HHE (of Income Tax Act, 1961) shall be in Form No. 10CCAG.]


[(9) REDUNDANT: No deduction u/s 80HHF (of Income Tax Act, 1961) is allowable after AY 2005-06 & onwards. See subsection (1) of section 80HHF (of Income Tax Act, 1961)



The report of an accountant which is required to be furnished by the assessee under sub-section (4) of section 80HHF (of Income Tax Act, 1961) shall be in Form No. 10CCAI.]