Audit expense payment rules require hourly rates and Director-specified hours, with timesheets and oversight ensuring commensurate billing. Rule 10B requires audit expenses under section 13(1A) to be paid at the hourly rate specified in sub-rule (2) of rule 14B of the Income tax Rules, with the Director specifying the number of hours needed to complete the report; the accountant must submit a time sheet with the bill, and the Director must ensure claimed hours are commensurate with the size and quality of the report.