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    <title>Statement of expenditure for claiming deduction under section 35CC [Omitted]</title>
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    <description>Rule 6AAB of the Income-tax Rules required a statement of expenditure to claim a deduction under section 35CC; Rule 6AAB was omitted by the Income-tax (Thirty-second Amendment) Rules, 1999, removing that rule-based statement requirement and changing the regulatory framework for claiming the deduction.</description>
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      <title>Statement of expenditure for claiming deduction under section 35CC [Omitted]</title>
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      <description>Rule 6AAB of the Income-tax Rules required a statement of expenditure to claim a deduction under section 35CC; Rule 6AAB was omitted by the Income-tax (Thirty-second Amendment) Rules, 1999, removing that rule-based statement requirement and changing the regulatory framework for claiming the deduction.</description>
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