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<h1>Report form requirement for claiming deduction was omitted under income tax rules, removing the specified accountant's report form.</h1> Rule 18DD, which required an accountant's report in Form No.10CCBC to be furnished with the return of income for claiming the deduction under sub section (11B) of section 80 IB, has been omitted by Notification No.83/2021, removing the prescribed reporting mechanism from the Income tax Rules, 1962.