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of <h1>CBDT Amends Income-Tax Rules: New Certificate Requirement for Software Developers u/r 18BBA Sub-Rule (8.</h1> The Central Board of Direct Taxes, under the Ministry of Finance, issued the Income-tax (Twenty Fourth Amendment) Rules, 1998, amending the Income-tax Rules, 1962. Effective upon publication in the Official Gazette, the amendment introduces sub-rule (8) to rule 18BBA. This sub-rule requires supporting software developers to furnish a certificate from the exporting company in Form No. 10CCAG, as stipulated in clause (ii) of sub-section (4A) of section 80HHE of the Income-tax Act, 1961. Form No. 10CCAG is added to Appendix II of the Income-tax Rules, 1962.
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