Deduction under section 80-IB(11B) requires an accountant's report in Form 10CCBC confirming hospital eligibility and compliance. Rule 18DD mandates that the accountant's report for claiming deduction under section 80-IB(11B) must be furnished in Form No. 10CCBC. The Form requires assessee identification, hospital ownership and approvals, commencement and location details, technical specifications (beds, theatres, staff, emergency capacity, diagnostic facilities), and computation items including receipts, related-party transactions, profits and claimed deduction. It includes an auditor's declaration that accounts were examined and that the undertaking satisfies conditions for the deduction, and it prescribes eligible signatories.