S. 80IC: Special category States-Interest from fixed deposits in entities on account of power and electricity connection-Interest derived from eligible business and eligible for deduction-Interest received on insurance claim not derived from eligible business and not eligible for deduction. Condition precedent-Audit report in form 10CCB and tax audit report in form 3CB/3CD filed within prescribed due date but return claiming deduction filed belatedly-Assessee entitled to deduction.[S. 139(1) Form,10CCB]