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    <title>Verification by an Accountant under sub-rule (3) of rule 21AJA</title>
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    <description>Form No. 10-IL requires an accountant&#039;s verification under rule 21AJA that the eligible investment division of an offshore banking unit (exempt under clause (4D) of section 10 or eligible under sub-section (1B) of section 115AD) has maintained separate accounts, had those accounts audited by a prescribed accountant, retained documentation for inbound remittances and use of inward remittances, preserved bank statements and contract notes, and maintained a custodian&#039;s statement of securities, followed by the accountant&#039;s declaration, signature, place and date.</description>
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