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<h1>Accountant report requirement under Section 32(1)(iia) for tax deduction removed per Notification No. 83/2021.</h1> The provision regarding the form of report by an accountant for claiming a deduction under section 32(1)(iia) of the Income Tax Act has been omitted as per Notification No. 83/2021 dated July 29, 2021. Previously, the rule required the assessee to furnish a report in Form No. 3AA from an accountant under the third proviso to clause (iia) of sub-section (1) of section 32. This requirement has been removed from the Income-tax Rules, 1962.