Rules

29AA Form of certification to be filled with the return of income for claiming deduction under section 80-O

Form of certificate to be filed with the return of income for claiming deduction under section 80-O.

¹29AA. The certificate referred to in second proviso to section 80-O shall be in Form No. 10HA.

Notes:

1. Omitted by the IT (Twenty-first Amdt.) Rules, 2021, w.e.f. 29-7-2021 (see rule 130).

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