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<h1>Taxpayers can correct old Form No. 10CCAC auditor reports for section 80HHC deductions during assessments, says CBDT.</h1> The circular addresses the issue of filing an auditor's report in the outdated format of Form No. 10CCAC for claiming deductions under section 80HHC. The Income-tax (Fifteenth Amendment) Rules, 1992, revised this form effective April 1, 1992. The Central Board of Direct Taxes (CBDT) clarifies that submitting the auditor's report in the old format is considered a correctable defect. Taxpayers can rectify this by submitting the report in the revised format during the assessment proceedings, ensuring compliance with the updated requirements for claiming deductions.