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Rule 18BB of Income Tax Rules 1962: Form-Deduction(Sec 80HHA)
Rule 18BB : Form of audit report for claiming deduction under section 80HHA
(Chapter: IV - Tax Exemptions and Reliefs)
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.
Extra Notes for Readers:
- Rule 18BB was introduced by the Income Tax (6th Amendment) Rules, 1977, w.e.f. 1-4-1978.
- Deduction u/s 80HHA 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