Section 80HHD reporting requirement removed; Form 10CCAD previously mandated certified annexure for deduction computation by an auditor. Form No. 10CCAD was the prescribed report under section 80HHD requiring a certified statement of profits from services to foreign tourists received in convertible foreign exchange and an annexure-based computation of the deduction, including profits, the computed deductible portion, amounts credited to a reserve account for business purposes, and the aggregate deduction entitlement; certification was to be provided by an eligible chartered accountant or authorised auditor, with reasons required for any negative or qualified answers.