Special Economic Zone reinvestment allowance: Form 56FF required with returns, detailing credits, withdrawals, and asset acquisitions. Rule 16DD and Form No. 56FF require assessees claiming deduction under clause (b) of sub section (1B) of section 10A to furnish, with the return of income, particulars of amounts of eligible profits credited to the Special Economic Zone Reinvestment Allowance Reserve Account, amounts withdrawn (distinguished by use for eligible purposes), the net outstanding balance, and detailed disclosures of new plant and machinery purchased from such withdrawals, together with a verification by the proprietor/partner/director.