Specified fund accountant certificate governs verification of exempt capital gains income and annual statement reporting requirements. The specified fund must obtain an accountant's certificate in Form No. 179 under rule 285(3) and Schedule VI [Table Sl. No. 10] for the tax year. The accountant examines the books of account and other documents, including the annual statement in Form No. 178, to verify capital gains income and total exempt income, and certifies the particulars as true and correct. The form also requires the fund's identification details, the accountant's particulars, and separate annual statements in Form No. 178 for each scheme where multiple schemes exist.