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of <h1>Amendment to Income-tax Rules: Audit Report for Housing Projects u/s 80HHBA Must Use Form No. 10CCAA.</h1> The Income-tax (2nd Amendment) Rules, 1999, introduced by the Central Board of Direct Taxes under Section 295 of the Income-tax Act, 1961, amends the Income-tax Rules, 1962. The amendment includes an addition to Rule 18BBA, specifying that the audit report required under Section 80HHBA must be in Form No. 10CCAA. This form is for auditing accounts related to housing projects awarded through global tenders and aided by the World Bank. The audit must ensure proper account maintenance and expense allocation. The report is to be prepared by a qualified chartered accountant or an authorized auditor.
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