The document discusses the Certificate of an accountant under sub-rule (6) of rule 8B, which requires examination of investment made out of funds raised by issuance of Zero Coupon Bonds. The accountant must certify certain details such as name of the infrastructure capital company/infrastructure capital fund/infrastructure debt fund/public sector company that issued the bond, PAN and category, date of issue, amount realized, and details of investment made out of the funds. The document also includes instructions for filling in the form and notes on the signature and verification by an accountant.
Form 5BA is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
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