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<h1>Amendment to Rule 18BBB: Audit Reports for Tax Deductions Must Use Form 10CCB with Detailed Financial Information.</h1> The Income-tax (23rd Amendment) Rules, 2002, effective from September 6, 2002, amends the Income-tax Rules, 1962. The amendment introduces changes to Rule 18BBB, specifying that the audit report for claiming deductions under sections 80-I, 80-IA, or 80-IB must be in Form 10CCB. This form requires details such as the assessee's name, PAN, ownership status, and information about the enterprise claiming deductions. It also mandates the inclusion of the Profit and Loss Account, Balance Sheet, and relevant agreements with government authorities for infrastructure facilities. The form outlines specific requirements for various eligible businesses and deductions.