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    <title>Application for approval of agreement under section 80-O [Omitted]</title>
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    <description>Application processes for approval of agreements related to deductions under section 80-O were governed by the Income-tax Rules, 1962; the dedicated application provision, Rule 11E, has been omitted by amendment, removing that specific rule-based approval mechanism and leaving approval and deduction recognition to be addressed under the remaining rules and administrative procedures.</description>
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      <title>Application for approval of agreement under section 80-O [Omitted]</title>
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      <description>Application processes for approval of agreements related to deductions under section 80-O were governed by the Income-tax Rules, 1962; the dedicated application provision, Rule 11E, has been omitted by amendment, removing that specific rule-based approval mechanism and leaving approval and deduction recognition to be addressed under the remaining rules and administrative procedures.</description>
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