| Question And Answer | |
|---|---|
| Subject: | TAX EXEMPTION CLAIMED IN 80IAC FOR STARTUP- IS FORM 10CCB FILING COMPULSORY |
| Category: | Income-Tax |
| Querist: | MUKESH |
| Answered by: | Law Intern |
| Tags: | form 10CCB |
| Date: | February 8, 2026 |
ITR 6 ALONG WITH AUDIT REPORT U/S 44AB IS FILED FOR STARTUP ENGAGED IN MANUFACTURING ACTIVITY.
80IAC WAS CLAIMED AND TOTAL INCOME WAS OFFERED AT NIL AND MAT WAS PAID.
CPC SENT DEFECT NOTICE SAYING FILING OF FORM 10CCB IS MANDATORY FOR CLAIMING 80IAC DEDUCTION. ON THE PORTAL THERE IS NO SUCH FORM 10CCB AVAILABLE.
Yes, filing Form 10CCB is mandatory. Reply to the CPC and provide a copy. If direct upload is not permitted, upload it using the ‘grievance’ or ‘e-proceeding’ mechanism.
If the CPC does not accept, you will have to file an appeal before the CIT(A).
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