Deduction eligibility for deemed exports: sales to SEZ units treated as exports, subject to certificate and audit requirement. The amendment requires an assessee selling goods made in India (outside an SEZ) to an SEZ undertaking eligible under section 10A to treat the sale as deemed export and to furnish, with the return, a certificate from the SEZ undertaking containing prescribed particulars certified by the undertaking's auditor; it also defines 'special economic zone' by reference to the Explanation 2 to section 10A.