Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Deduction claim report form under section 80-IB(11B) was earlier prescribed in Form 10CCBC and later omitted. Rule 18DD of the Income-tax Rules, 1962, earlier prescribed the form of an accountant's report to be furnished along with the return of income for claiming deduction under section 80-IB(11B). Before its omission, the report was required to be furnished in Form No. 10CCBC. The current text records that the rule has been omitted, while preserving the former reporting requirement as a note.
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Deduction claim report form under section 80-IB(11B) was earlier prescribed in Form 10CCBC and later omitted.
Rule 18DD of the Income-tax Rules, 1962, earlier prescribed the form of an accountant's report to be furnished along with the return of income for claiming deduction under section 80-IB(11B). Before its omission, the report was required to be furnished in Form No. 10CCBC. The current text records that the rule has been omitted, while preserving the former reporting requirement as a note.
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