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10CCAE Certificate from a person making payment to an assessee, engaged in the business of a hotel, or of a tour operator or of a travel agent, out of Indian currency obtained by conversion of foreign exchange received from or on behalf of a foreign tourist or a group of tourists (Omitted) - Income Tax

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1. Section 80HHD - Deduction in respect of earnings in convertible foreign exchange - Income-tax Act, 1961
2. Section 80HHC - Deduction in respect of profits retained for export business - Income-tax Act, 1961
3. Section 80HHB - Deduction in respect of profits and gains from projects outside India - Income-tax Act, 1961
4. Rule 18BBA - Form of reports for claiming deduction under section 80HHB or under section 80HHC or under section 80HHD and prescribed authority under section 80HHD (Omitted) - Income-tax Rules, 1962
5. Rule 130 - Omission of certain rules and Forms and savings - Income-tax Rules, 1962