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        Income Tax

        Rule 18BB - Form of audit report for claiming deduction under section 80HHA (Omitted)

        Income-tax Rules, 1962
        Chapter IV
        TAX EXEMPTIONS AND RELIEFS

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        Audit report form requirement for deduction under section 80HHA was prescribed in Form No. 10CC before omission. Rule 18BB concerned the form of audit report for claiming deduction under section 80HHA. Before omission, it required the audit report of an assessee other than a company or co-operative society, to be furnished in Form No. 10CC for the purpose of sub-section (4) of section 80HHA.
                    Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                    Provisions expressly mentioned in the judgment/order text.

                        Audit report form requirement for deduction under section 80HHA was prescribed in Form No. 10CC before omission.

                        Rule 18BB concerned the form of audit report for claiming deduction under section 80HHA. Before omission, it required the audit report of an assessee other than a company or co-operative society, to be furnished in Form No. 10CC for the purpose of sub-section (4) of section 80HHA.


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