Export oriented undertaking deduction requires certified audit verification and detailed Annexure reporting before tax claim acceptance. Form 56G requires a chartered accountant or eligible auditor to examine accounts and certify the deduction claim for a hundred per cent export oriented undertaking, confirming EOU registration, location, and the computed deduction amount. Annexure A mandates detailed reporting of turnover, profits, export and domestic sales (distinguishing goods and software), consecutive year of claim, and specific disclosures on repatriation of export proceeds and any overseas account balances with RBI permission; negative or qualified answers must state reasons.