Export deduction certification requires auditor verification and repatriation of export proceeds to claim the tax deduction. A qualified accountant must examine the Unit's accounts and certify the deduction claimed for the assessment year, identifying the Unit, its SEZ registration and location, and confirming the deduction is determined from particulars in Annexure A. Annexure A requires turnover and profit data, export turnover and export proceeds in convertible foreign exchange, repatriation timing within six months (or approved extensions), foreign account disclosures with Reserve Bank references, and a working sheet computing the deduction; any negative or qualified answers must state reasons.