Rule 29AA : Form of certificate to be filed with the return of income for claiming deduction under Section 80-O of the Income Tax Act 1961
(Chapter: VI - Deduction of Tax at Source)
The certificate referred to in second proviso to section 80-O shall be in Form No. 10HA.
Extra Notes for Readers:
- Rule 29AA was introduced by the Income Tax (11th Amendment) Rules, 1999, w.e.f. 1-Jun-1999.
- Deduction under section 80-O is not admissible AY 2005-06 onwards.
Reference/Source: Check at Income Tax site for latest version of the Rules - link
This page was last updated on 17th October 2016.