Accountant verification for exempt income of offshore banking unit investment division under Schedule VI and related compliance records. Verification by an accountant is required for computation of exempt income of a specified fund attributable to the investment division of an offshore banking unit for purposes of Schedule VI to the Act. The accountant must confirm separate accounts, audit of those accounts, maintenance of documentation for inward remittances, bank statements, contract notes, and custodian statements, and must examine books and documents relating to income of the eligible investment division. The verification also affirms eligibility for exemption under section 11 read with Schedule VI and concessional rates under section 210(3).