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of <h1>Form 10HA Certificate Requirement for Section 80-O Deductions Removed Effective July 29, 2021.</h1> The provision regarding the form of the certificate required for claiming a deduction under section 80-O of the Income Tax Rules, 1962, was initially introduced through the 11th Amendment in 1999 and required filing a certificate in Form No. 10HA. However, this requirement was omitted as per Notification No. 83/2021, effective from July 29, 2021. The omission means that the specific requirement for filing this certificate with the income return for deductions under section 80-O is no longer applicable.
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