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of <h1>Audit Report Form Requirement Omitted for Section 80HH Deductions as per Notification No. 83/2021</h1> The provision regarding the form of the audit report for claiming deductions under section 80HH has been omitted as per Notification No. 83/2021 dated July 29, 2021. Previously, Rule 18B mandated that the audit report for an assessee, excluding companies or co-operative societies, required under section 80HH(5), be submitted in Form No. 10C. This rule was part of the Income-tax Rules, 1962, under the category of tax exemptions and reliefs.
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