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    <title>Form of audit report for claiming deduction under section 80-I or 80-IA or 80-IB or section 80-IC</title>
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    <description>Audit report for claiming deduction under section 80-I, 80-IA, 80-IB or 80-IC must generally be furnished in Form No. 10CCB, subject to specified exceptions. A separate report is required for each undertaking or enterprise, together with its Profit and Loss Account and Balance Sheet as if it were a distinct entity. For infrastructure facility businesses, the form must be accompanied by the relevant government or local authority agreement.</description>
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      <description>Audit report for claiming deduction under section 80-I, 80-IA, 80-IB or 80-IC must generally be furnished in Form No. 10CCB, subject to specified exceptions. A separate report is required for each undertaking or enterprise, together with its Profit and Loss Account and Balance Sheet as if it were a distinct entity. For infrastructure facility businesses, the form must be accompanied by the relevant government or local authority agreement.</description>
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