Tax deduction eligibility under sections 80-IA/80-IB: audit report requirements and auditor's declaration govern claim validity. Form No. 10CCB prescribes the audit report and required particulars for claiming deductions under sections 80-I, 80-IA, 80-IB and 80-IC, including assessee and enterprise identification, ownership, commencement and approval details, category-specific particulars (facility nature, commencement/completion dates, plant and machinery values), disclosures on restructuring or transfers, related-party transactions, total sales and profits of the eligible business, and attachments. The auditor must declare examination of accounts, adequacy of books and returns, compliance with statutory conditions for deduction, and explain any negative or qualified responses.