Deduction claims for preliminary expenses and mineral prospecting require accountant-certified audit particulars and expenditure verification. Audit report format prescribed for an accountant to certify books of account and verify particulars supporting a deduction claim for preliminary expenses or for prospecting or developing certain minerals. The report records whether proper books have been kept, whether necessary information and explanations were obtained, and whether the annexed particulars are true and correct, with reasons required for any qualification or negative answer. The annexure sets out the particulars and expenditure details required for each deduction claim, including business dates, qualifying expenditure, project cost or mineral-related expenditure, and the resulting deduction eligibility.