(4)[ The deduction under sub-section (1) shall not be admissible unless the assessee furnishes in the prescribed form, alongwith the return of income, the report of an accountant, as defined in the Explanation below sub-section (2) of section 288, certifying that the deduction has been correctly claimed in accordance with the provisions of this section.] [Inserted by Act 49 of 1991, Section 30 (w.e.f. 1.4.1991).][(4-A) The deduction under sub-section (1-A) shall not be admissible unless the supporting software developer furnishes in the prescribed form alongwith his return of income,-(i)the report of an accountant, as defined in the Explanation below sub-section (2) of section 288, certifying that the deduction has been correctly claimed on the basis of the profits of the supporting software developer in respect of sale of computer software to the exporting company; and(ii)a certificate from the exporting company containing such particulars as may be prescribed and verified in the manner prescribed that in respect of the export turnover mentioned in the certificate, the exporting company has not claimed deduction under this section:Provided that the certificate specified in clause (b) shall be duly certified by the auditor auditing the accounts of the exporting assessee under the provisions of this Act or under any other law.] [ Inserted by Act 21 of 1998, Section 33 (w.e.f. 1.4.1999).]
