Audit report requirement for deduction claims: assessee must furnish accountant-signed certification before the specified due date. The amendments require an assessee to furnish a report of audit in prescribed form and particulars, duly signed and verified by an accountant as defined in the Explanation to sub section (2) of section 288, certifying that the deduction has been correctly claimed, and to furnish that report before the specified date referred to in section 44AB; parallel clauses across multiple sub sections are substituted to impose this uniform requirement.