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Rule – 18AAB, Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA

Rule – 18BB, Form of audit report for claiming deduction under section 80HHA

Rule – 18B, Form of audit report for claiming deduction under section 80HH

Published by Law@HostBooks at Published on March 19, 2018

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18B. 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.

Reference: www.incometaxindia.gov.in

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