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    <title>Guidelines regarding filing of auditors report in old format of Form No. 10CCAC, along with the return, in place of new format of Form No. 10CCAC for claiming deduction under section 80HHC</title>
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    <description>Submission of the auditors&#039; report in Form No. 10CCAC is required to claim the deduction under section 80HHC. Filing the pre revised (old) format is a defect that can be cured by filing the auditors&#039; report in the revised Form No. 10CCAC during the course of assessment proceedings, permitting rectification and consideration of the deduction claim.</description>
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      <title>Guidelines regarding filing of auditors report in old format of Form No. 10CCAC, along with the return, in place of new format of Form No. 10CCAC for claiming deduction under section 80HHC</title>
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      <description>Submission of the auditors&#039; report in Form No. 10CCAC is required to claim the deduction under section 80HHC. Filing the pre revised (old) format is a defect that can be cured by filing the auditors&#039; report in the revised Form No. 10CCAC during the course of assessment proceedings, permitting rectification and consideration of the deduction claim.</description>
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