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<h1>Audit report form requirement for claiming deduction removed; prior obligation for eligible non corporate assessees to use a prescribed audit form ended.</h1> Rule 18B, which previously required that an audit report for claiming the deduction under subsection (5) of section 80HH by an assessee other than a company or co operative society be furnished in Form No. 10C, has been omitted by a subsequent notification, removing the specific form based audit reporting obligation for such non corporate assessees.