Deduction under section 80HHE: Form 10CCAF requirements and reporting format for software export deduction claims. The prescribed report required a qualified accountant or statutory auditor to certify computation of the deduction for export of computer software and supporting-developer claims, based on receipts in convertible foreign exchange, using Annexure A for exporter computations and Annexure B for supporting-developer particulars, with procedural rules on deletions, required reasons for negative or qualified answers, and linkage between certified amounts and annexed details.
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Deduction under section 80HHE: Form 10CCAF requirements and reporting format for software export deduction claims.
The prescribed report required a qualified accountant or statutory auditor to certify computation of the deduction for export of computer software and supporting-developer claims, based on receipts in convertible foreign exchange, using Annexure A for exporter computations and Annexure B for supporting-developer particulars, with procedural rules on deletions, required reasons for negative or qualified answers, and linkage between certified amounts and annexed details.
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