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Rule 18B of Income Tax Rules 1962: Form - Claiming Deduction (Sec 80HH)
Rule 18B : Form of audit report for claiming deduction under section 80HH
(Chapter: IV - Tax Exemptions and Reliefs)
The report of 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 (5) of section 80HH shall be in Form No. 10C.
Extra Notes for Readers:
- Rule 18B was introduced by the Income Tax (5th Amendment) Rules, 1974. - Deduction u/s 80HH not available w.e.f. AY 2000-01. (Refer Section 10A / 10B / 10C) Reference/Source: Check at Income Tax site for latest version of the Rules - link