Rule 18BB - Form of audit report for claiming deduction under section 80HHA (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 audit report for claiming deduction under section 80HHA. 18BB . The report of the audit of the accounts of an assessee, other than a company or a co-operative society, which is required to be furnished under sub-section (4) of section 80HHA shall be in Form No. 10CC.