¹[Form of report for claiming deduction under section 80JJAA.

19AB. Report of an accountant which is required to be furnished by the assessee along with the return of income under clause (c) of sub-section (2) of section 80JJAA shall be in Form No.10DA.]

NOTE-

1. Rule 19AB substituted by the Income-tax (Sixth Amendment) Rules, 2017, w.r.e.f. 1-4-2017. Prior to its substitution, said Rule, as inserted by the Income-tax (Twenty First Amendment) Rules, 1998, w.e.f. 23-10-1998, read as under :

"19AB. Form of report for claiming deduction under section 80JJAA.—Report of an accountant which is required to be furnished by the assessee along with the return of income under clause (b) of sub-section (2) of section 80JJAA shall be in Form No.10DA."