Audit Report Under Section 80HHA Of The Income-Tax Act, 1961

INCOME TAX RULES, 1962

Form of audit report for claiming deduction under section 80HHA.

Rule 18BBThe 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.

INCOME TAX ACT, 1961

Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas.

Section 80HHA. Where the gross total income of an assessee includes any profits and gains derived from a small-scale industrial undertaking to which this section applies, there shall, in accordance with and subject to the provisions of this section, be allowed, in computing the total income of the assessee, a deduction from such profits and gains of an amount equal to twenty per cent.


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