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          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.

          <h1>Prescribed forms for deduction claims ensure specified audit, accountant and supporting certificates required for tax exemption compliance.</h1> Rule 18BBA prescribes specific numbered forms for audit reports, accountant certificates and supporting party certificates that must be furnished to claim deductions under sections 80HHB, 80HHBA, 80HHC, 80HHD, 80HHE and 80HHF, and designates the Director General in the Directorate General of Tourism as the prescribed authority for section 80HHD.

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