Deduction claim for plantation deposit schemes requires audited particulars, certified deposits, withdrawals and utilisation under the scheme. Form 3AC requires an auditor's certification-via Part I if a statutory audit exists or Part II if not-that the particulars in Part III are true and correct. Part III mandates verification of books examined; accounting method; existence of separate plantation accounts or, if absent, turnover and proportionate profit; deposits to the National Bank/Deposit Account with dates and details; withdrawals, their purposes and utilisation; unutilised balances; disposals of assets acquired under the scheme; and the computation of the permissible deduction, with supporting audited financial statements attached.