Rule 5A - Form of report by an accountant for claiming deduction under section 32(1)(iia) (Omitted) - Income-tax Rules, 1962

1 [ **** ] ************* NOTES:- 1. Omitted vide NOTIFICATION NO. 83/2021 dated 29-07-2021 (See Rule 130 ) before it was read as Form of report by an accountant for claiming deduction under section 32(1)(iia). 5A. The report from an accountant which is required to be furnished by the assessee under the third proviso to clause (iia) of sub-section (1) of section 32 shall be in Form No. 3AA.