Deduction under section 80LA: accountant's report certifies eligible income in convertible foreign exchange for SEZ/IFSC units. An independent accountant must certify the deduction claimed under section 80LA for Offshore Banking Units in SEZs or IFSC units, confirming the deduction amount is determined on the basis of income received in convertible foreign exchange. Annexure A supplies identifying details, required permissions, and a computation showing gross income, non-convertible receipts, gross eligible income, attributable expenses, and the resulting income eligible for deduction.