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Rule 18DD of Income Tax Rules 1962: Form-Deduction-Sec 80-IB(11B)

Rule 18DD : Form of report for claiming deduction under sub-section (11B) of section 80-IB.
(Chapter: IV - Tax Exemptions and Reliefs)

The report of an accountant which is required to be furnished by the assessee along with the return of income, under sub-section (11B) of section 80-IB shall be in Form No. 10CCBC.



Extra Notes for Readers:

- Rule 18DD was introduced by the Income Tax (5th Amendment) Rules, 2005, w.e.f. 17-2-2005.



Reference/Source: Check at Income Tax site for latest version of the Rules - link

This page was last updated on 17th October 2016.
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