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    <title>Form of report for claiming deduction under sub-section (11B) of section 80-IB (Omitted)</title>
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      <description>Rule 18DD of the Income-tax Rules, 1962, earlier prescribed the form of an accountant&#039;s report to be furnished along with the return of income for claiming deduction under section 80-IB(11B). Before its omission, the report was required to be furnished in Form No. 10CCBC. The current text records that the rule has been omitted, while preserving the former reporting requirement as a note.</description>
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