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        Income Tax

        Guidelines regarding filing of auditors report in old format of Form No. 10CCAC, along with the return, in place of new format of Form No. 10CCAC for claiming deduction under section 80HHC

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        Auditors' report format: filing the revised Form No. 10CCAC during assessment cures old format defects for deduction claims. Submission of the auditors' report in Form No. 10CCAC is required to claim the deduction under section 80HHC. Filing the pre revised (old) format is a defect that can be cured by filing the auditors' report in the revised Form No. 10CCAC during the course of assessment proceedings, permitting rectification and consideration of the deduction claim.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Auditors' report format: filing the revised Form No. 10CCAC during assessment cures old format defects for deduction claims.

                                Submission of the auditors' report in Form No. 10CCAC is required to claim the deduction under section 80HHC. Filing the pre revised (old) format is a defect that can be cured by filing the auditors' report in the revised Form No. 10CCAC during the course of assessment proceedings, permitting rectification and consideration of the deduction claim.


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