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<h1>Deduction under section 10B: accountant's report must accompany the return in the prescribed form, per rule.</h1> An assessee claiming the deduction under section 10B was required to furnish an accountant's report with the return, and Rule 16E prescribed that such report be in Form No. 56G; the rule text further records that this prescription was subsequently omitted by notification, reflecting a regulatory amendment to the procedural requirement.