Deduction under section 10AA now requires an accountant's report in Form 56F certifying the claim and disclosures. The amendment mandates that claims for the export-unit deduction be supported by an accountant's report in Form No. 56F, certified by a Chartered Accountant, verifying accounts and stating the deduction claimed with a detailed Annexure of unit identification, turnover, profits, export receipts in convertible foreign exchange, overseas account disclosures, the deduction working, and any qualifications.