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of <h1>New Amendment Adds Rule 18-BBA Sub-rule for SEZ Tax Certificate, Updates Form 10CCAC for Sales Reporting.</h1> The Income-tax (Twenty-First Amendment) Rules, 2003, effective from their publication date in the Official Gazette, amend the Income-tax Rules, 1962. Under this amendment, a new sub-rule (2A) is added to Rule 18-BBA, requiring a certificate in Form No. 10CCABA from undertakings in Special Economic Zones as per section 80HHC(4C) of the Income-tax Act, 1961. Additionally, Form No. 10CCAC is updated to include sales to undertakings in Special Economic Zones. These amendments are in accordance with the powers granted by section 295 of the Income-tax Act.
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