Accountant's report requirement for depreciation deduction was prescribed in Form No. 3AA and later omitted. Rule 5A of the Income-tax Rules, 1962, which had prescribed the form of the accountant's report required for claiming deduction under section 32(1)(iia), stood omitted. Before omission, the assessee was required to furnish the report in Form No. 3AA under the third proviso to section 32(1)(iia).