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of <h1>Rule 6AAB Omitted: Changes to Deduction Claims Under Section 35CC of Income-tax Rules Now Effective</h1> Rule 6AAB, which pertained to the statement of expenditure for claiming deductions under section 35CC of the Income-tax Rules, 1962, has been omitted. This omission was enacted by the Income Tax (Thirty-second Amendment) Rules, 1999, effective from November 19, 1999. Section 35CC previously related to deductions for certain expenditures in the context of profits and gains from business or profession, but the rule governing the statement for such claims is no longer in effect.
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