Accountant verification requirement: attest that offshore banking unit investment division meets specified records and audit conditions. Form No. 10-IL requires an accountant's verification under rule 21AJA that the eligible investment division of an offshore banking unit (exempt under clause (4D) of section 10 or eligible under sub-section (1B) of section 115AD) has maintained separate accounts, had those accounts audited by a prescribed accountant, retained documentation for inbound remittances and use of inward remittances, preserved bank statements and contract notes, and maintained a custodian's statement of securities, followed by the accountant's declaration, signature, place and date.