Certification of rehabilitation required annually to claim set-off and carryforward of amalgamating company's losses under the Act. A certificate from the specified authority confirming adequate steps for rehabilitation is required with the return of income not only for the year of amalgamation but for every assessment year in which the amalgamated company claims set-off or carryforward of the amalgamating company's accumulated losses and unabsorbed depreciation; certificates must be furnished for all years during which the revival scheme is implemented.