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    <description>The rules require a certified accountant&#039;s report in Form 56G to accompany the return when claiming the export-oriented undertaking deduction; the report must certify the undertaking as a hundred per cent EOU, state location and registration zone, specify the deduction claimed determined from Annexure A, confirm verification of relevant accounts and records, and be signed by an eligible Chartered Accountant or auditor, with negative or qualified answers explained.</description>
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