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of <h1>Income Tax Act Sections 80HHE(4) & 80HHE(4A) Omitted; Accountant Certification for Software Export Deductions Explained</h1> This requirements for a report under sections 80HHE(4) and 80HHE(4A) of the Income-tax Act, 1961, which has been omitted as per Notification No. 83/2021. It involves the certification by an accountant regarding deductions claimed by an assessee for the export of computer software or related technical services. The report includes details on the export turnover, total business profits, and deductions calculated based on convertible foreign exchange earnings. It requires verification by a chartered accountant or an authorized auditor, with supporting details provided in Annexures A and B.
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