<h1>Export-linked deduction under section 10BA requires auditor certification and verification of convertible foreign exchange receipts.</h1> Form 56H requires an accountant to certify the deduction claimed for an assessment year, determined on the basis of sale proceeds received in convertible foreign exchange, after collecting and verifying relevant information against the assessee's accounts. Annexure A sets out operative details to be verified: identification and business particulars of the undertaking; export turnover and export proceeds in convertible foreign exchange; computation of the deduction with working sheet; timing of repatriation of export proceeds and any Competent Authority approvals; amounts held in foreign bank accounts with RBI reference; whether main raw material was imported; and whether prior export deductions were claimed.