Report requirement for deduction under section 32(1)(iia): accountant's Form 3AA mandated for new plant and substantial expansion. A new rule mandates that claims for deduction in respect of new plant and machinery or for substantial expansion must be supported by an accountant's report in Form 3AA certifying the amounts claimed for new industrial undertakings and for substantial expansion, with details of acquisitions, purchase and installation dates, and actual cost set out in Annexure A and Annexure B; the report must be signed by a Chartered Accountant or an authorised auditor and must state reasons for any negative or qualified answers.