Is required to file Form 56FF?

1. Assesses's who are located in SEZ zone will be eligible to set apart a part of their profit as SEZ Re-investment reserve account. This reserve will be utilized towards purchase of eligible FA. 
2. Before filing the ROI form 56FF needs to be certified by a CA and the same should be filed online. 
3. It will contain the details of reserves and Fixed assets purchased (if any)
Please correct me if the above solution has an alternative view.