Rule-29AA, The certificate referred to in second proviso to section 80-O shall be in Form No. 10HA (IT Rules, 1962)
Rule-29AA, The certificate referred to in second proviso to section 80-O shall be in Form No. 10HA (IT Rules, 1962)
This is a REDUNDANT RULE.
No deduction is
allowable after AY
2005-06 &
onwards. See subsection (1) of
section 80-O.
Form of certificate to be filed with the return of income for claiming deduction under section 80-O.
The certificate referred to in second proviso to section 80-O shall be in Form No. 10HA.]
