(4)Every company to which this section applies, shall furnish a report in the prescribed form from an accountant as defined in the Explanation below sub-section (2) of section 288, certifying that the book profit has been computed in accordance with the provisions of this section [before the specified date referred to in section 44AB] or along with the return of income furnished in response to a notice under clause (i) of sub-section (1) of section 142.
