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Directory Results for 10CCAE See subrule (6) of rule 18BBA Certificate from a person making payment to an assessee, engaged in the business of a hotel, or of a tour operator or of a travel agent, out of Indian currency obtained by conversion of foreign exchange to 10CCAF See rule 18BBA(7) Report under section 80HHE(4)/80HHE(4A) of the Incometax Act, 1961 I/We have examined the accounts and records of name and address of the assessee with permanent account number relating to the business of export out