Deduction under section 10BA: mandatory accountant report in Form 56H now required to substantiate export claims. A new rule requires an accountant's report in prescribed Form No. 56H to accompany returns for claims of the export-related deduction under section 10BA. The form mandates identification of the assessee and undertaking, certification of the deduction amount determined from sale proceeds in convertible foreign exchange, a statement of verification against accounts and records, and a declaration of the correctness of particulars set out in Annexure A, which lists detailed factual and compliance items necessary to substantiate the claim.