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of <h1>Amended Rule 16D: Accountant's Report in Form 56F Required for Section 10AA Deductions as of July 29, 2021.</h1> The Income Tax Rules, 1962, under Rule 16D, specify the requirement for an accountant's report to claim deductions under section 10AA. This report, which the assessee must furnish, is detailed in Form No. 56F. The rule was amended by Notification No. 91/2023, effective from July 29, 2021, and it replaced the previous requirement for deductions under section 10A. The amendment ensures that the report aligns with the updated statutory provisions for tax exemptions and reliefs.
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