Income-tax deduction report requirements for section 10BA were prescribed in Form No. 56H before the rule was omitted. Rule 16F originally prescribed the accountant's report to be furnished with the return of income for claiming deduction under section 10BA. The report required under sub-section (5) of section 10BA had to be submitted in Form No. 56H. The rule was later omitted, with the notes recording its insertion in 2004 and omission in 2021.