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of <h1>Rule 16F Omitted: Form 56H No Longer Required for Section 10BA Deductions in Income Tax Returns.</h1> The statutory provision regarding the form of report for claiming deductions under section 10BA of the Income Tax Rules, 1962, specifically Rule 16F, has been omitted. Initially inserted by the Income-tax (Seventh Amendment) Rules, 2004, this requirement mandated that an accountant's report be submitted in Form No. 56H along with the tax return. This provision was officially removed by Notification No. 83/2021 on July 29, 2021.
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