Rules

18BB Form of audit report for claiming deduction under section 80HHA

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

18BB. 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 sub-section (4) of section 80HHA shall be in Form No. 10CC.]

Note:-

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

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