Rules

18B Form of audit report for claiming deduction under section 80HH

¹[Form of audit report for claiming deduction under section 80HH.

18B. The report of 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 (5) of section 80HH shall be in Form No. 10C.]

Note:-

1. Omitted by the Income-tax (21st Amendment) Rules, 2021 dated 29.07.2021.

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