(2)The deduction under sub-section (1) shall not be allowed unless the assessee furnishes along with his return of income a certificate—(a)where the payment is to a public sector company or a local authority or an association or institution referred to in sub-section (1), from such public sector company or local authority or, as the case may be, association or institution;(b)in any other case, from an accountant, as defined in the Explanation below sub-section (2) of section 288,in such form, manner and containing such particulars (including particulars relating to the progress in the work relating to the eligible project or scheme during the previous year) as may be prescribed.Explanation.—The deduction, to which the assessee is entitled in respect of any sum paid to a public sector company or a local authority or to an association or institution for carrying out the eligible project or scheme referred to in this section applies, shall not be denied merely on the ground that subsequent to the payment of such sum by the assessee,—(a)the approval granted to such association or institution has been withdrawn; or(b)the notification notifying the eligible project or scheme carried out by the public sector company or local authority or association or institution has been withdrawn.
