Amendment of section 80-IB.

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....t in such form and containing such particulars, as may be prescribed, duly signed and verified by an accountant, as defined in the Explanation below sub-section (2) of section 288, before the specified date referred to in section 44AB, certifying that the deduction has been correctly claimed."; (b) in sub-section (7B), in clause (b), for sub-clause (iii), the....

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....specified date referred to in section 44AB, certifying that the deduction has been correctly claimed."; (d) in sub-section (11C), for clause (iv), the following clause shall be substituted, namely:-- "(iv) the assessee furnishes the report of audit in such form and containing such particulars, as may be prescribed, duly signed and verified by an accountant, as defined i....