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

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

Income Tax

This is a REDUNDANT RULE. No deduction u/s 80HHB or 80HHC or 80HHD 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 or under section 80HHC or under section 80HHD and prescribed authority under section 80HHD.]


(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 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 shall be in Form No. 10CCAA.]


[(1B) REDUNDANT: No deduction u/s 80HHB 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 shall be in Form No. 10CCAH.]


[(2) REDUNDANT: No deduction u/s 80HHC 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 shall be in Form No. 10CCAB.]


[(2A) REDUNDANT:No deduction u/s 80HHC 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 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 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 shall be in Form No. 10CCAC.]


[(4) REDUNDANT: No deduction u/s 80HHD 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 shall be in Form No. 10CCAD.]


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


[(6) REDUNDANT: No deduction u/s 80HHD 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 shall be in Form No. 10CCAE.]


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


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 shall be in Form No. 10CCAF.]


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


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 shall be in Form No. 10CCAG.]


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



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