(6)[ 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 on the basis of the ] [Inserted by Act 3 of 1989, Section 16 (w.e.f. 1.4.1989).][[* * *] [Substituted by Act 49 of 1991, Section 29, for " amount of convertible foreign exchange received by the assessee for services provided by him to the foreign tourists" (w.e.f. 1.4.1992).][amount of convertible foreign exchange received by the assessee for services provided by him to foreign tourists] [Substituted by Act 49 of 1991, Section 29, for " amount of convertible foreign exchange received by the assessee for services provided by him to the foreign tourists" (w.e.f. 1.4.1992).][, payments made by him to any assessee referred to in sub-section (2-A) and the payments received by him in Indian currency as referred to in the ] [ Inserted by Act 32 of 1994, Section 25 (w.e.f. 1.4.1995).][Explanation 1 to sub-section (2)] [ Substituted by Act 27 of 1999, Section 47, for " Explanation to sub-Section (2)" (w.e.f. 1.6.1999).].] [Inserted by Act 3 of 1989, Section 16 (w.e.f. 1.4.1989).][Inserted by Act 3 of 1989, Section 16 (w.e.f. 1.4.1989).]
