The deduction under Section 80IB(10) is to be allowed to the assessee if the architects’ completion certificate has been issued which is sufficient compliance and there is no requirement to issue a proper completion certificate and if the AO has stated in the subsequent assessment year that construction has been completed for the relevant year, and return of income is to be taken to be filed within time if the filing of the return is in compliance with Section 139(4) of the Act. (AY. 2009-2010)