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of <h1>Report on Deduction Claims for Foreign Tourist Services Under Section 80HHD, Income-tax Act, 1961, Post Omission</h1> This document is a report under section 80HHD of the Income-tax Act, 1961, which has been omitted as per Notification No. 83/2021. It involves the examination of accounts for an entity, such as a hotel, travel agent, or tour operator, providing services to foreign tourists. The report certifies the deduction amount claimable under section 80HHD, based on profits received in convertible foreign exchange. It includes an annexure detailing the computation of profits, deductions, and reserve account credits. The report must be signed by a qualified accountant or auditor as specified by relevant acts.
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