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<h1>Income-tax Act Section 80HHB amended: New accountant certificate requirement and change in authority definition effective June 1, 1999.</h1> Section 80HHB of the Income-tax Act is amended effective June 1, 1999, by the Finance Act, 1999. In sub-section (3), a new clause requires the assessee to furnish a certificate from an accountant with their income return, verifying the correct claim of deductions. Additionally, the wording regarding the extension of time by the Chief Commissioner is replaced with 'competent authority.' An explanation is added to define 'competent authority' as the Reserve Bank of India or any other authorized entity regulating foreign exchange dealings.