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<h1>Accountant Confirms R&D Center's Compliance with Section 35(2AB) of Income Tax Act; Accurate Financials Verified</h1> This document is a report from an accountant regarding the audit of an in-house research and development center of a company, which is approved under section 35(2AB) of the Income Tax Act. The accountant certifies that the company has maintained separate accounts for the R&D center, and the expenditures align with the guidelines from the Department of Scientific and Industrial Research. The report confirms the accuracy of the financial details for the specified fiscal year, including revenue and capital expenditures, as reflected in the audited financial statements. The report includes the accountant's signature, name, address, and membership number.