English to Russian Bus/Financial Finance (general) Аудиторское заключение

17. Amounts debited to the profit and loss account, being:
...
...
(h) (A) whether a certificate has been obtained from the assessee regarding payments relating to any expenditure covered under section 40A(3) that the payments were made by account payee cheques drawn on a bank or account payee bank draft, as the case may be, [Yes/No]
(B) amount inadmissible under section 40A(3), Vide Note No. 10 read with rule 6DD [with break-up of inadmissible amounts];

account payee - счет получателя, bank draft - банеовская тратта, банковский драфт. Вопрос: как это связать вместе?