Deduction under section 80-IB(11C): audit-certified hospital eligibility, technical specifications, approvals and computation must be certified by auditor.

Form No. 10CCBD requires identification and ownership details, local authority approvals, location and excluded area status, and technical specifications (beds, theatres, labour room, laboratory, qualified staff, emergency and diagnostic facilities). It mandates financial particulars for deduction computation-total receipts from hospital operations, other receipts, profits from hospitals not in excluded areas, and the deduction amount claimed-and submission of the undertaking's profit and loss account and balance sheet. A declaration by a chartered accountant or authorised auditor must confirm examination of accounts, satisfaction of sub section (11C) conditions, and that the accounts give a true and fair view.

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