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of <h1>Form 10H Certificate Required for Income Deductions Under Sections 80QQB, 80RRB, 80R, 80RR, and 80RRA per Rule 29A.</h1> The statutory provisions require that a certificate in Form No. 10H be furnished with the return of income for deductions under sub-section (4) of section 80QQB, sub-section (3) of section 80RRB, and sections 80R, 80RR, and 80RRA. The prescribed authority for these purposes is the Reserve Bank of India or any other authority authorized by law to regulate foreign exchange transactions. This requirement is outlined in Rule 29A of the Income Tax Rules, 1962, concerning the deduction of tax at source.
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