Export-linked deduction rules require certified calculation based on net foreign exchange realisation; accountants' report mandatory for eligibility under export deduction provision. The amendment replaces the deduction formula to provide a two-part allowance based on net foreign exchange realisation and a share of export profits, capped by export profits, and introduces a requirement that the assessee file, with the return, an accountant's report in prescribed form certifying the deduction's computation in accordance with the Import and Export Policy; it also defines net foreign exchange realisation as FOB export value less the aggregate CIF value of certain import licences issued to the assessee.