Certificate requirement for Special Economic Zone undertakings: specified Form No. 10CCABA required for section 80HHC compliance. The amendment inserts sub rule (2A) in Rule 18 BBA mandating that the certificate required under the proviso to sub section (4) of section 80HHC, when furnished by an undertaking in a Special Economic Zone, must be in Form No. 10CCABA; the Appendix is likewise updated to insert Form No. 10CCABA and to amend Form No. 10CCAC to cover sales to undertakings in Special Economic Zones.
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Certificate requirement for Special Economic Zone undertakings: specified Form No. 10CCABA required for section 80HHC compliance.
The amendment inserts sub rule (2A) in Rule 18 BBA mandating that the certificate required under the proviso to sub section (4) of section 80HHC, when furnished by an undertaking in a Special Economic Zone, must be in Form No. 10CCABA; the Appendix is likewise updated to insert Form No. 10CCABA and to amend Form No. 10CCAC to cover sales to undertakings in Special Economic Zones.
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