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of <h1>Section 80-IB Report Form Requirement Removed: Accountant's Report No Longer Needed for Deduction Claim.</h1> The statutory provision regarding the form of report for claiming a deduction under sub-section (11B) of section 80-IB of the Income-tax Act, 1962, has been omitted as per Notification No. 83/2021 dated July 29, 2021. Previously, the rule required an assessee to furnish a report from an accountant in Form No. 10CCBC along with the income return to claim the deduction under this section. This omission indicates that the specific requirement for this form has been removed from the regulations.
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