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    <title>Income-tax (18th Amendment) Rules, 1999</title>
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    <description>The rules prescribe Form No. 10CCAI as the mandatory accountant&#039;s report required for claiming the deduction for income from export or transfer of software and software rights; the form requires identification of the assessee, certification that the business is not prohibited by law, computation of the deduction based on consideration received in convertible foreign exchange, an annexure detailing export turnover, profits and repatriation particulars, and signature by an authorised accountant.</description>
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