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    <title>Report under section 80HHC(4) / 80HHC(4A) of the Income-tax Act, 1961 (Omitted)</title>
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    <description>Report form requiring an auditor to certify deductions claimed under section 80HHC for export profits and supporting-manufacturer claims, based on sales in convertible foreign exchange or sales to Export/Trading Houses supported by buyer certificates. The form specifies the assessee&#039;s identity, certified deduction amounts, auditor competence and signature, and requires reasons for any negative or qualified answers. Annexure A prescribes a detailed schedule for computing exporter deduction (turnovers, costs, adjusted profits, and deductible amount after supporting-manufacturer adjustments). Annexure B records supporting-manufacturer turnover, profit and transactional particulars with Export/Trading House certificates.</description>
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      <description>Report form requiring an auditor to certify deductions claimed under section 80HHC for export profits and supporting-manufacturer claims, based on sales in convertible foreign exchange or sales to Export/Trading Houses supported by buyer certificates. The form specifies the assessee&#039;s identity, certified deduction amounts, auditor competence and signature, and requires reasons for any negative or qualified answers. Annexure A prescribes a detailed schedule for computing exporter deduction (turnovers, costs, adjusted profits, and deductible amount after supporting-manufacturer adjustments). Annexure B records supporting-manufacturer turnover, profit and transactional particulars with Export/Trading House certificates.</description>
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