Audit Report Requirement under section 80HHBA: Form 10CCAA mandates certified audit, separate accounts and expense apportionment for housing projects. The amendment prescribes Form No. 10CCAA as the audit report to be furnished for claims under the housing project tax provision, requiring the auditor to certify that separate accounts are maintained for the World Bank aided, globally tendered housing project, that expenses and common costs are appropriately charged or apportioned, that proper books and returns exist at head office and branches, and that the financial statements give a true and fair view; any negative answers or qualifications must state reasons and the report must be signed by a qualified auditor.