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<h1>Rule 16DD mandates details in Form 56FF for section 10A(1B)(b) deductions, reinstated retroactively from July 29, 2021.</h1> Rule 16DD of the Income-tax Rules, 1962, outlines the requirement for assessees to furnish specific particulars in Form No. 56FF when claiming deductions under clause (b) of sub-section (1B) of section 10A along with their income tax return. This rule was initially introduced by the Income-tax (Fifteenth Amendment) Rules, 2003, effective from August 26, 2006, omitted by Notification No. 83/2021 on July 29, 2021, and later reinstated by Notification No. 140/2021, effective retroactively from July 29, 2021.