Tax deduction reporting under section 10B required an accountant's report in Form 56G, later omitted by notification. Rule 16E formerly prescribed the accountant's report to be furnished with the return of income for claiming deduction under section 10B, requiring the report under sub-section (5) of section 10B to be in Form No. 56G. The rule was later omitted by notification, and the omission is noted against the earlier reporting requirement.