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<h1>Certificate form requirement: use Form 10H for specified tax deductions; Reserve Bank or authorised foreign exchange authority validates certificates.</h1> A mandatory certificate must accompany the return of income for the specified deductions and shall be in Form No. 10H. For the purposes of validating certificates under the identified subsections, the prescribed authority is the Reserve Bank of India or any other authority authorised under law to regulate payments and dealings in foreign exchange.