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10CCC Certificate under sub-rule(3) of rule 18BBE of the Income-tax Rules, 1962 - Income Tax

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1. Section 80IA - Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. - Income-tax Act, 1961
2. Rule 18BBE - Computation of profits of certain activities forming integral part of a highway project for the purpose of section 80-IA - Income-tax Rules, 1962