Rule-29AA (of Income Tax Rules, 1962), The certificate referred to in second proviso to section 80-O (of Income Tax Act, 1961) shall be in Form No. 10HA
Rule-29AA (of Income Tax Rules, 1962), The certificate referred to in second proviso to section 80-O (of Income Tax Act, 1961) shall be in Form No. 10HA
This is a REDUNDANT RULE.
No deduction is
allowable after AY
2005-06 &
onwards. See subsection (1) of
section 80-O (of Income Tax Act, 1961).
Form of certificate to be filed with the return of income for claiming deduction under section 80-O (of Income Tax Act, 1961).
The certificate referred to in second proviso to section 80-O (of Income Tax Act, 1961) shall be in Form No. 10HA.]
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