Prima facie adjustment evidence: deductions under tax law require payment proof with return; accountant or institution certificates accepted. Prima facie adjustments under section 143(1)(a) disallow deductions under section 43B when evidence of actual payment is not filed with the return. Payment proof ordinarily takes the form of challans for taxes and duties; where such proof cannot be enclosed, a certificate from an accountant (as defined in the Explanation to section 288) is acceptable. For certain payments an accountant's certificate is required, and for interest to financial institutions either the institution's certificate or an accountant's certificate will suffice. These certificates are adequate for prima facie adjustment purposes, subject to further evidence if selected for scrutiny.