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of <h1>Audit Report Form 10CCAA Omitted for World Bank-Funded Housing Projects Under Section 80HHBA, Notification No. 83/2021</h1> The audit report under section 80HHBA of the Income-tax Act, 1961, previously detailed in Form No. 10CCAA, has been omitted as per Notification No. 83/2021. The form was used to certify the financial statements of an assessee involved in a housing project funded by the World Bank. It required verification of separate accounts for profits and expenses related to the project, ensuring proper bookkeeping and allocation of shared expenses. The report was to be prepared by a chartered accountant or a qualified auditor, and any negative or qualified responses needed to be explained.
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