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of <h1>Omission of Rule 18BBA: Key Forms and Reports for Sections 80HHB, 80HHC, 80HHD Removed by Notification No. 83/2021.</h1> The omitted provisions under Rule 18BBA of the Income Tax Rules, 1962, detailed the forms and reports necessary for claiming deductions under sections 80HHB, 80HHC, and 80HHD. These included various forms such as Form No. 10CCA for audit reports under section 80HHB, Form No. 10CCAB for certificates from Export Houses under section 80HHC, and Form No. 10CCAD for accountant reports under section 80HHD. The prescribed authority for section 80HHD was the Director General in the Directorate General of Tourism, Government of India. These requirements were omitted as per Notification No. 83/2021.
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