Rules

18DD Form of report for claiming deduction under sub-section (11B) of section 80-IB

¹[Form of report for claiming deduction under sub-section (11B) of section 80-IB.

18DD. The report of an accountant which is required to be furnished by the assessee along with the return of income, under sub-section (11B) of section 80-IB shall be in Form No. 10CCBC.]

Note:-

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

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