Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Accountant's report for business deduction claims under section 36(1)(xi) was prescribed in Form 3BA before omission. Rule 6ABB formerly dealt with the form of the accountant's report required for claiming deduction under clause (xi) of sub-section (1) of section 36. It specified that the report was to be furnished in Form No. 3BA. The rule was later omitted.
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Accountant's report for business deduction claims under section 36(1)(xi) was prescribed in Form 3BA before omission.
Rule 6ABB formerly dealt with the form of the accountant's report required for claiming deduction under clause (xi) of sub-section (1) of section 36. It specified that the report was to be furnished in Form No. 3BA. The rule was later omitted.
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