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    <title>Report under section 80HHD of the Income-tax Act, 1961 (Omitted)</title>
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      <description>Form No. 10CCAD was the prescribed report under section 80HHD requiring a certified statement of profits from services to foreign tourists received in convertible foreign exchange and an annexure-based computation of the deduction, including profits, the computed deductible portion, amounts credited to a reserve account for business purposes, and the aggregate deduction entitlement; certification was to be provided by an eligible chartered accountant or authorised auditor, with reasons required for any negative or qualified answers.</description>
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