6. Substituted by the IT (Nineteenth Amdt.) Rules, 2003, w.r.e.f. 1-4-2003. Earlier, it was inserted by the IT (Fifth Amdt.) Rules, 1997, w.e.f. 19-3-1997. Original rule 29A, as inserted by the IT (Fifth Amdt.) Rules, 1967, was omitted by the IT (Twelfth Amdt.) Rules, 1992, w.e.f. 1-6-1992. Prior to its substitution, rule 29A read as under :

“29A. Form of certification to be filled with the return of income for claiming deduction under sections 80R, 80RR and 80RRA.—The certificate referred to in sections 80R, 80RR and 80RRA shall be in Form No. 10H.”