Certificate requirement for software exports: supporting developers must present Form No.10CCAG under section 80HHE. A new sub rule requires that the certificate to be furnished by a supporting software developer under clause (ii) of sub section (4A) of section 80HHE must be issued by the exporting company and be in Form No. 10CCAG; Form No. 10CCAG is inserted into Appendix II of the Income tax Rules, 1962, and the amendment takes effect on publication in the Official Gazette.