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of <h1>Rule 18DDA Omitted: No More Accountant Report Needed for Section 80-IB (11C) Deductions Claim.</h1> The statutory provision related to the form of report for claiming deductions under sub-section (11C) of section 80-IB, as outlined in Rule 18DDA of the Income Tax Rules, 1962, has been omitted. Initially introduced by Notification No. 98/2008, this requirement mandated that an assessee furnish a report from an accountant in Form No. 10CCBD along with their income return. This provision was later removed through Notification No. 83/2021.
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