In the result, the appeal filed by the revenue is dismissed and the
Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2010-2011
4); iii. The assessee must furnish in the prescribed form No. 56G, along with his return of income, the report of a Chartered Accountant certifying that the deduction has been correctly claimed in accordance with the provisions of section 10B- Sub-section (5); iv. Where the assessee avails of the benefits of section 10 A or section 10B, it will