Deduction eligibility conditioned on audit compliance: audit report must be furnished by the specified date to claim the deduction. Deduction under section 35E for expenditure on prospecting and related mineral operations is not admissible to assessees other than companies or co operative societies unless the accounts for the year(s) in which such expenditure is incurred have been audited by an accountant before the specified date referred to in section 44AB and the audit report is furnished by that date.