(4)The deduction under this section shall be allowed only if the assessee submits along with the return of income––(a)a report in the form as may be prescribed, from an accountant certifying the correctness of claim of deduction; and(b)a copy of the––(i)permission obtained under section 23(1)(a) of the Banking Regulation Act, 1949; or(ii)permission or registration obtained under the International Financial Services Centres Authority Act, 2019.
