Conditions for Claiming Deduction
• Assessees must file returns on or before due dates to claim deduction under Sections 80-IA, 80-IAB, 80-IAC, 80-IB, 80-IC, 80-IE, 80JJAA, 80LA, 80QQB, 80RRB.
• Certain deductions require filing audit or certification reports in prescribed forms such as Form 10CCB, 10CCC, 10CCD, 10CCE, 10CCF, 10DA, etc.