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<h1>Audit Report Requirement for Section 80HHA Deductions Removed as per Notification No. 83/2021</h1> The statutory provision regarding the form of the audit report for claiming deductions under section 80HHA has been omitted as per Notification No. 83/2021 dated July 29, 2021. Previously, Rule 18BB required that the audit report for an assessee, excluding companies or co-operative societies, be furnished in Form No. 10CC under sub-section (4) of section 80HHA. This rule was part of the Income-tax Rules, 1962, concerning tax exemptions and reliefs.